ARCHANA SINGH MANN SINGH, MUMBAI V. ACIT - 24 (1), MUMBAI

ITA 2059/MUM/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3536 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153A; 250; 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2058/MUM/2019 (ASSESSMENT YEAR: 2010-11) & ITA No. 2059/MUM/2019 (ASSESSMENT YEAR: 2013-14) Smt. Archana Singh Mann Singh, A-1002, 10 th Floor, Royal Classic, New Link Road, Near City Mall, Andheri (West), Mumbai - 400053 [PAN: AWQPS1491K] Assistant Commissioner of Income Tax, 24(1), Mumbai, Room No. 604, 6 th Floor, Piramal Chamber, Mumbai - 400012 .................. Vs ................... Appellant Respondent Appearances For the Appellant/ Assessee For the Respondent/Department : Shri Govind Gopal Sharma Shri Mehul Jain Date of conclusion of hearing Date of pronouncement of order : : 17.02.2022 28.04.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeals the Appellant/Assessee has challenged the order, dated 29.01.2019, passed by the Commissioner of Income Tax (Appeals)-36, Mumbai [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] in appeals [CIT(A)-36/IT- ITA. No. 2058 & 2059/Mum/2019 Assessment Years: 2010-11 & 2013-14 2 438/ACIT-24(1)/2016-17 & CIT(A)-36/IT-439/ACIT-24(1)/2016-17] for the Assessment Years 2010-11 and 2013-14, respectively. 2. The CIT(A) has by way of the common order, dated 29.01.2019, impugned herein, dismissed the appeals filed by the Assessee against the assessment orders for the Assessment Years 2010-11 and 2013-14 passed under Section 153C read with section 153A of the Act. Being aggrieved, the Assessee has filed the present appeals challenging the aforesaid order of CIT(A). 3. The Assessee has, vide letter dated 14.02.2022, made a request for withdrawal of the present appeals having opted for Direct Tax Vivad Se Vishwas Scheme, 2020. The Assessee has placed on record certificate issued by the designated authority in Form 3 for the Assessment Year 2010-11 (Acknowledgement No. 832541000171220) and for Assessment Year 2013-14 (Acknowledgment No. 231632520290121). The learned Departmental Representative has no objection to the aforesaid request of the assessee. 4. In view of the above, the present appeals are dismissed as withdrawn, with liberty to the Assessee to approach this Tribunal for the restoration of the present appeals in the event of matter not being resolved under Vivad Se Vishawas Scheme, 2020. 5. In the result, subject to aforesaid, the appeals filed by the Assessee are dismissed as withdrawn. Order pronounced on 28.04.2022. Sd/- Sd/- (Pramod Kumar) Vice President (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 28.04.2022 Alindra, PS ITA. No. 2058 & 2059/Mum/2019 Assessment Years: 2010-11 & 2013-14 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदिकरण, म ुंबई / ITAT, Mumbai