MRS. CELINE THOMAS D'MELLO, MUMBAI V. DCIT CEN CIR 3 &5, MUMBAI

ITA 2143/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8693 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-10-2012
• Assessment Year: 1998-1999
• Appeal Filed On: 16-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL (J.M.) AND SHRI D. KARUNAKARA RAO (A.M.) ITA NO. 2143 TO 2146/MUM /2011 ASSESSMENT YEARS 1998-99, 1999-2000, 2001-02 & 2002 -03 MRS. CELINE THOMAS DMELLO, 203, LA-MARIE, JAY BHAVANI MATA ROAD, AMBOLI, ANDHERI (W), MUMBAI 400 058. PAN AFXPD8846D VS. DY. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE 3 & 5, MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI VIMAL PUNMIYA DEPARTMENT BY : SHRI RAJARSHI DWIVEDY DATE OF HEARING 12-10-2012 DATE OF PRONOUNCEMENT 12-10-2012 O R D E R PER BENCH. ALL THESE APPEALS PREFERRED BY THE ASSESSEE ARE DI RECTED AGAINST COMMON ORDER DTD. 20-01-2011 PASSED BY THE LD. CIT (A) 31, MUMBAI FOR THE ASSESSMENT YEARS 1998-99, 1999-2000, 2001-0 2 & 2002-03. SINCE FACTS ARE IDENTICAL AND COMMON ISSUE IS INVOL VED, ALL THESE APPEALS ARE DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE O F CONVENIENCE. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION FOR WITHDRAWING ALL THE ABOVE APPEALS O N THE GROUND THAT THE HONBLE INCOME TAX SETTLEMENT COMMISSION VIDE ITS C ONSOLIDATED DTD. ITA NOS. 2143 TO 2146/MUM/2011 2 30-5-2012 HAS GRANTED IMMUNITY SOUGHT AGAINST LEVY OF PENALTY UNDER THE INCOME TAX ACT. IT WAS, THEREFORE, SUBMITTED T HAT THE APPEAL FILED BY THE ASSESSEE BE TREATED AS WITHDRAWN WHICH WAS NOT OBJECTED TO BY THE LD. D.R. 3. AFTER HEARING THE RIVAL PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECORD WE FIND MERIT IN THE PLEA OF THE LD. COUN SEL FOR THE ASSESSEE THAT THE HONBLE SETTLEMENT COMMISSION VIDE IN CONS OLIDATED ORDER IN THE FOUR CASES INCLUDING THE ASSESSEES CASE VIDE ORDER DTD. 30-5-2012 HAS PASSED AN ORDER INTER ALIA HOLDING AT PAGE 35 OF TH E ORDER THAT THE APPLICANTS ARE ENTITLED TO IMMUNITY SOUGHT AGAINST THE LEVY OF PENALTY UNDER THE INCOME TAX ACT. IN THIS VIEW OF THE MATT ER THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS IS ALLOWED A ND ACCORDINGLY THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS DISMIS SED BEING WITHDRAWN. 4. IN THE RESULT, ASSESSEES APPEALS STAND DISMISSE D. ORDER PRONOUNCED ON 12-10-2012. SD/- (D. KARUNAKARA RAO ) ACCOUNTANT MEMBER SD/- (DINESH KUMAR AGARWAL) JUDICIAL MEMBER MUMBAI, DATED : 12-10-2012. RK ITA NOS. 2143 TO 2146/MUM/2011 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- 31, MUMBA I 4. COMMISSIONER OF INCOME TAX 20 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI