JATIN KAMPANI, Mumbai V. DCIT CPS TDS, Ghaziabad

ITA 2141/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4630 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: USHA GAIKWADLD
• Assessee Lawyers: S LETTER DATED
• Keywords: TDS
• Section: 234E

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI VIKAS AWASTHY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ ITA NOS. 2141 TO 2143/MUM/2019 ( / ASSESSMENT YEAR: 2013-14) JATIN KAMPANI 59/61, 1 ST FLOOR, ROOM NO.16 NAND BHAVAN, BABU GENU ROAD KALBADEVI, MUMBAI-400 002 / VS. DCIT CPS TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI , GHAZIABAD UTTAR PRADESH-101 010 ./ ./PAN/GIR NO. AFUPK-7061-A ( /APPELLANT ) : ( !' / RESPONDENT ) ASSESSEE BY : ASSESSEES LETTER DATED 19/01/2021 REVENUE BY : MS. USHA GAIKWAD-LD. DR / DATE OF HEARING : 10/02/2021 / DATE OF PRONOUNCEMENT : 10/02/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEALS BY ASSESSEE CONTEST COMBINED O RDER OF LEARNED FIRST APPELLATE AUTHORITY ON CERTAIN GROUND S OF APPEAL IN THE MATTER OF LEVY OF FEES U/S 234E FOR VARIOUS QUARTER S OF ASSESSMENT YEAR 2013-14. THE APPEALS HAVE BEEN FILED WITH A DE LAY OF 60 DAYS, THE CONDONATION OF WHICH HAS BEEN SOUGHT BY T HE ASSESSEE ON THE STRENGTH OF AFFIDAVIT DATED 25/03/2019. THE DELAY HAS BEEN ATTRIBUTED TO THE ADVERSE MEDICAL CONDITIONS BEING FACED BY 2 ASSESSEES FATHER. AFTER GOING THROUGH THE CONTENTS OF THE AFFIDAVIT, WE CONDONE THE DELAY AND ADMIT THE APPEALS. 2. THE REGISTRY PLACED ON RECORD ASSESSEES LETTER DATED 19/01/2021 WHEREIN IT HAS BEEN STATED THAT THE ASSE SSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIREC T TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 FOR ALL THE APPEALS UNDER CONSIDERATION AND THEREFORE SEEK WITHDRAWAL OF THE APPEALS. THE LD. DR SUBMITTED THAT THE APPEALS MAY BE DISMISSED. 3. IN VIEW OF FOREGOING, ALL THE APPEALS STANDS DIS MISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTOR ATION OF THE APPEALS IN CASE THE AFORESAID DECLARATION FILED UND ER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS.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 ALL THE APPEALS STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10 TH FEBRUARY, 2021. SD/- SD/- (VIKAS AWASTHY) (MANOJ K UMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 10/02/2021 SR.PS, KASARLA THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. )+,!)$))- , )- , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.