M/S SHREEJI'S, Mumbai V. CIT(A)-28, Mumbai

ITA 233/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3613 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 233 /MUM./2019 ( ASSESSMENT YEAR : 20 10 1 1 ) M/S. SHREEJIS LA CI TADELLE, 99, M.K. ROAD MUMBAI 400 020 PAN ABAFS8021J . APPELLANT V/S INCOME TAX OFFICER WARD 1 7 ( 3 )( 3 ), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI DATE OF HEARING 23 .0 2 .202 1 DATE OF ORDER 9.03.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 10 TH DECEMBER 201 8 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 28 , MUMBAI, PERTAINING TO THE ASSESSMENT YEAR 20 10 1 1 . 2. WHEN THE CASE WAS CALLED FOR HEARING, NEITH ER THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATIVES APPEARED BEFORE US TO REPRESENT THE CASE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. 2 M/S. SHREEJIS CONSEQUENTLY, WE PROCEED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. DURING THE COURSE OF HEARING, WE FIND THAT T HE ASSESSEE HAS FILED A LETTER DATED 23 RD FEBRUARY 2021, IN THE REGISTRY SEEKING WITHDRAWAL OF APPEAL IN VIEW OF THE FACT THAT T HE ASSESSEE HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. THE AFORESAID LETTER IS KEPT ON RECORD. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE CONTENTS OF THE LETTER SUBMITTED BY THE ASSESSEE. 5. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENT APPEAL, AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THIS APPEAL IN THE EVENT THE APPLICATION FILED UNDER VIVAD SE VISHWAS TAX SCHEME IS NOT ACCEPTED BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR, IN SUCH EVENTUALITY IF THE ASSESSEE SEEKS RESTORATION OF THE PRESENT APPEAL BY FILING MISC. APPLICATION, THE DELAY, IF ANY, SHOULD BE CONDONED WITHOUT INSISTING UPON F ILING ANY APPLICATION FOR CONDONATION OF DELAY. 3 M/S. SHREEJIS 6. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.03.2021 SD/ - SAKTIJIT DEY JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 9.03.2021 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI