AJAY OFFSET PRINTERS, Mumbai V. ITO-21(1)(1), Mumbai

ITA 2439/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9048 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Section: 143(3); 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NOS. 2439/MUM/2019 (A.Y: 2009-10 ) AJAY OFFSET PRINTERS 101/102 DHANRAJ IND ESTATE SITARAM, JADHAV MARG, LOWER PAREL, MUMBAI 400013. / VS. ITO 2(1)(1) AAYAKAR BHAVAN, MUMBAI. ./ ./ PAN/GIR NO. : AAAFA2027P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI DALPAT SHAH, AR / RESPONDENT BY : SHRI BRAJENDRA KUMAR, DR / DATE OF HEARING 01/01/2021 !'# / DATE OF PRONOUNCEMENT 01/01/2021 / O R D E R PAVAN KUMAR GADALE: THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 48, MUMBAI, PASSED U/S. 143(3) R.W.S 147 AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTENDED TO SETTLE T HE TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME ITA NO S. 2439 /MUM/2019 - 2 - 2020(VSVS2020) AND FILED AN APPLICATION IN FORM NO. 1 & 2 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED F OR VIVAAD SE VISHWAS SCHEME 2020 AND HAS FILED A LETTER DATED 13.10.2020 MENTIONING THAT THE ASSESSE E HAS APPLIED UNDER VSVS 2020 AND AWAITING FORM-3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPE AL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE AC T TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.01.2021 SD/- SD/- (PRAMOD KUMAR) (PAVAN KUMAR G ADALE ) VICE PRESIDENT JUDICIAL MEMBER MUMBAI, DATED 01.01.2021 ITA NO S. 2439 /MUM/2019 - 3 - KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI