DCIT CEN CIR 8(1), MUMBAI V. SHEELA K. MEHTA, MUMBAI

ITA 1939/MUM/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1476 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: DURGA PRASAD POOJARI
• Section: 143(3); 153A

Judgement Text

ITA NO. 1939 /MUM/201 7 A.Y. 2009 - 10 DCIT, CENTRAL CIRCLE - 8(1) VS. SMT. SHEELA K. MEHTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 1939/MUM/2017 (ASSESSMENT YEAR: 2009 - 10 ) DCIT, CENTRAL CIRCLE - 8(1), ROOM NO. 656, 6 TH FLOOR, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 VS. SMT. SHEELA K. MEHTA 31, 3 RD FLOOR, AIR CONDITION MARKEET, TARDEO ROAD, MUMBAI - 400034 PAN NO. AADPM1395B (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI DURGA PRASAD POOJARI , A.R REVENUE BY : SHRI T.S. KHALSA, D.R DATE OF HEARING : 1 1 /02/2021 DATE OF PRONOUNCEMENT : 11 /02/2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 50 , MUMBAI , WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 153A R.W.S 143(3) OF THE INCOM E - TAX ACT, 1961, DATED 27.03.2015 FOR ASSESSMENT YEAR 2009 - 10 . 2. THE LD. AUTHORISED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE HAS E - FILED A LETTER ON 0 9 TH FEBRUARY, 2021, WHEREIN IT IS STATED THAT THE ASSESSEE HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESA ID MATTER PENDING BEFORE THE TRIBUNAL. IN SUPPORT OF HIS AFORESAID CLAIM THE LD. A.R HAD STATED THAT FORM 5 HAS BEEN ISSUED TO THE ASSESSEE BY THE DESIGNATED AUTHORITY . IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONE D APPEAL FILED BY THE REVENUE MAY BE DIRECTED TO BE WITHDRAWN . 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE REVENUES APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN T HE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE APPELLANT REVENUE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. ITA NO. 1939 /MUM/201 7 A.Y. 2009 - 10 DCIT, CENTRAL CIRCLE - 8(1) VS. SMT. SHEELA K. MEHTA 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSE RVATION S RECORDED HEREINABOVE. ORDER PRON OUNCED IN TH E OPEN COURT ON 11 /02/2021. SD/ - SD/ - ( MANOJ KUMAR AGGARWAL) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 11 .02.2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI