SONESH DEDHIA, MUMBAI V. INCOME TAX OFFICER 22(2)(3), MUMBAI

ITA 2069/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8660 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA L D
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.2069/MUM/2018 ( / ASSESSMENT YEAR: 2008-09) S ONESH DEDHIA H/901, 9 TH FLOOR, KUKREJA PALACE GHATKOPAR (E), MUMBAI-400 077. / VS. ITO - 22(2)(3) TOWERNO.6, VASHI NAVI MUMBAI -400703 !' ./ ./PAN/GIR NO. AAAPD-4908-L ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI T.S. KHALSA- LD. SR.DR / DATE OF HEARING : 13/01/2021 / DATE OF PRONOUNCEMENT : 13/01/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING OF CAPTIONED APPEAL, NONE APPEARED FOR ASSESSEE. HOWEVER, VIDE ASSESSEES COUNSEL LETTER A S PLACED ON RECORD, IT TRANSPIRES THAT THE ASSESSEE IS OPTING T O SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020. ACCORDINGLY, THE BENCH DEEMS IT FIT TO DISMISS THE APPEAL WITH A LIBERTY TO ASSESSEE TO SEEK RECALL OF THE APPEAL IN CASE THE REQUISITE DECLARATION UNDER THE SCHEME IS NOT FILED OR IN CAS E THE DECLARATION UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REAS ONS. 2 2. THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOV E ORDER. ORDER PRONOUNCED ON 13 TH JANUARY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 13/01/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %&'$ / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./% ( 0 , 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.