REKHA R. JAIN, MUMBAI V. ITO 30(3)(2), MUMBAI

ITA 2436/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1502 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SREENIV A SA RAGHVAN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 2436 /MUM/2019 (A.Y: 201 4 - 15) SMT. REKHA R JAIN FLAT NO. A - 6, JAIMALA BUILDING CROSS ROAD, LIBERTY GARDEN MALAD (W), MUMBAI PAN: AABPJ5807D V. INCOME TAX OFFICER 30(3)(2) C - 10, 7 TH FLOOR PRATYAKSHAKAR BHAVAN BANDRA KURLA COMPLEX BANDRA (E), MUMBAI - 400 051 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SREENIV A SA RAGHVAN DATE OF HEARING : 1 2.02.2021 DATE OF PRONOUNCEMENT : 12.02.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 41 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 06.02.2019 FOR THE A.Y . 2014 - 15 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 19 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - REFERENCE: REKHA RAKESH JAIN PAN: AABPJ5807D ASSESSMENT YEAR: 2014 - 15 APPEAL NO. ITA.NO. 2436/MUM/2019 SUBJECT: APPLICATION FOR WITHDRAWAL OF APPEAL PURSUANT TO VSV SCHEME . 2 ITA NO. 2436/MUM/2019 (A.Y: 2014 - 15) SMT. REKHA R JAIN WITH REFERENCE TO THE ABOVE AND UNDER THE INSTRUCTION FROM OUR ABOVENAMED CLIENT WE STATE THAT, THE ABOVE APPEAL WAS FILED AND IS PENDING BEFORE YOUR HONOUR. HOWEVER, OUR CLIENT HAD OPTED FOR THE VIVAD SE VISHWAS (VSV) SCHEME AS PROVIDED IN THE VIVAD SE VISHWAS ACT 2020. ACCORDINGLY, IN VIEW OF THE SAME, OUR CLIENT HAD ALREADY FILED FORM 1 AND FORM 2 OF VSV SCHEME AND HAVE RECEIVED FORM 3 FROM THE DESIGNATED AUTHORITY VIDE CERTIFICATE NUMBER 779742290031220, DATED 03/12/2020. AS PROVIDED IN THE VSV SCHEME, OUR ABOVENAMED CLIENT GIVES HER CONSENT TO WITHDRAW THE AFOREMENTIONED AP PEAL. THEREFORE WE REQUEST YOU TO KINDLY CONSIDER THE REQUEST FOR WITHDRAWAL AND ACKNOWLEDGE THE SAME. WE ARE ENCLOSING HEREWITH FORM 3 RECEIVED FROM THE DESIGNATED AUTHORITY FOR YOUR KIND AND READY REFERENCE. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SA ID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 12.02.2021 SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 12 / 02 / 2021 GIRIDHAR, SR.PS 3 ITA NO. 2436/MUM/2019 (A.Y: 2014 - 15) SMT. REKHA R JAIN COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM