AARTI TEJASH LODHAVIA , MUMBAI V. ITO (IT)-3(1)(1), MUMBAI

ITA 1974/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2334 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 03-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 1974 /MUM/ 20 20 ( ASSESSMENT YEAR : 201 4 - 1 5 ) MS. AARTI TEJASH LODHAVIA 501/502, EXPRESS TOW ER L.T. ROAD BORIVALI (W) MUMBAI 400 092 VS. INCOME TAX OFFICER (IT) - 3(1)(1) SCINDIA HOUSE, BALLARD ESTATE MUMBAI 400 038 PAN/GIR NO. ACWPL5012B (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI RAHUL HAKANI REVENUE BY SHRI BRAJENDRA KUMAR DATE O F HEARING 28 / 06 /202 1 DATE OF PRONOUNCEMENT 28 / 06 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 1974/MUM/2020 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 57, MUMBAI IN APPEAL NO. CIT(A) - 57/ARR.550/2018 - 19 DATED 09/08/2019 (LD. CIT(A) IN S HORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 27/12/2017 BY THE LD. INCOME TAX OFFICER (IT) - 3(1)(1) , MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 1974/MUM/2020 MS.AARTI TEJASH LODHAVIA 2 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 131 DAYS IN FILING OF APPEAL BY THE ASSESSEE BEFORE THIS TRIBUNAL. WE FIND THAT THIS TRIBUNAL BY WAYS OF A SEPARATE INTERIM ORDER DATED 18/12/2020 HAD CONDONED THE DELAY AND ADMITTED THE APPEAL FOR ADJUDICATION ON MERITS. 3. WE FIND THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME AND HAD SETTLED THE DISPUTE THEREON. THE COPY OF FORM NO.3 WAS ALSO RECEIVED BY THE ASSESSEE WHICH IS ALRE ADY ON RECORD. IN VIEW OF THE SAME, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 28 / 06 /202 1 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 28 / 06 / 2021 KARUNA , SR.PS ITA NO . 1974/MUM/2020 MS.AARTI TEJASH LODHAVIA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) IT AT, MUMBAI 1. THE APPELLANT 2. T HE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//