ATUL C KAMDAR, Mumbai V. ITO WARD 13(2)(3), Mumbai

ITA 21/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4332 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 02-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD
• Assessee Lawyers: S APPLICATION DATED

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.21/MUM/2019 ( / ASSESSMENT YEAR: 2006-07 & ./ I.T.A. NO.22/MUM/2019 ( / ASSESSMENT YEAR: 2008-09) & ./ I.T.A. NO.23/MUM/2019 ( / ASSESSMENT YEAR: 2009-10) ATUL C .KAMDAR C-13, SATYAM COMPLEX GROUND FLOOR, M.G.ROAD GHATKOPAR (E), MUMBAI-400 077 / VS. ITO,WARD - 13(2)(3) ROOM NO.425, 4 TH FLOOR AAYKAR BHAWAN, M.K.ROAD MUMBAI-400 020 '# ./ ./PAN/GIR NO. AADPK-4797-M ( ! #% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : ASSESSEES APPLICATION DATED 22/12/2020 REVENUE BY : MS. SMITA VERMA-LD. DR / DATE OF HEARING : 12/02/2021 / DATE OF PRONOUNCEMENT : 12/02/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEALS BY ASSESSEE FOR ASSESSMENT YEA RS 2006- 07, 2008-09 & 2009-10 CONTEST SEPARATE ORDERS OF LE ARNED FIRST APPELLATE AUTHORITY ON CERTAIN GROUNDS OF APPEAL. T HE REGISTRY HAS 2 NOTED CERTAIN DELAY IN THE APPEAL WHICH WE ARE INCL INED TO CONDONE IN VIEW OF THE FACT THAT, AS INFORMED VIDE LETTER D ATED 22/12/2020, THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DI SPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 FOR ALL THE YEARS UNDER CONSIDERATION BY FILING REQUISITE F ORM NOS.1 & 2. THE LD. DR SUBMITTED THAT THE APPEALS MAY BE DISMIS SED. 2. IN VIEW OF FOREGOING, ALL THE APPEALS STANDS DIS MISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTOR ATION OF THE APPEALS IN CASE THE AFORESAID DECLARATION FILED UND ER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. ALL THESE APPEALS STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 12 TH FEBRUARY, 2021. SD/- SD/- (AMARJIT SINGH) (MA NOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :12/02/2021 SR.PS, KASARLA THIRUMALESH / 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.