SHRI. AVTARSINGH H SETHI, Mumbai V. ACIT CIRLE-24(1), Mumbai

ITA 2456/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8214 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 2456 & 2457 /MUM/20 19 ( / ASSESSMENT YEAR: 2012 - 13 & 2013 - 14 ) SHRI AVTARSINGH H. SE THI, 368/105, DADDY GARDEN, SHER - E - PUNJAB CHS, MAHAKALI CAVES ROAD, ANDHERI EAST, MUMBAI - 400 09 3. / VS. A CIT CIR 24 (1) , R. NO. 604 , 6 TH FLOOR, PIRAMAL CHAMBERS, MUMBAI - 400 020 ./ ./ PAN/GIR NO. AA GPS2706M ( / APPEL LANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 25 / 01 /20 21 /DATE OF PRONOUNCEMENT: 10/02 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT 2 APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 18.02.2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 36 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 12 - 13 & 2013 - 14 RESPECTIVELY . 2 . AT THE OUTSET, WHEN THE APPEAL S WERE CALLED OUT FOR HEARING, THE L D. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (AC T 3 OF 2020). VIDE LETTER DATED 25.01.2021, HE CONFIRMED THE RECEIPT OF FORM - 1 & 2 AND PRAYER TO WITHDRAW THE APPEAL. HE PRAYED THAT ITS RIGHT FOR REVIVAL OF THE APPEALS ARE PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UN DER THE VIVAD SE VISHWAS SCHEME. ASSESSEE BY : SHRI HITESH SHAH , AR REVENUE BY: SHRI BRAJENDRA KUMAR , DR ITA NO. 2456 & 2457 / MUM/20 19 SHRI AVTARSINGH H. SETHI 2 3. THE LD. DR DID NOT OBJECT TO COURSE SO SUGGESTED. 4. CONSIDERED THE RIVAL SUBMISSIONS AND MATERIAL PLACED ON RECORD. WE NOTICE THAT ASSESSEE FILED THE LETTER FOR WITHDRAWAL. ACCORDINGLY, L IBERTY IS GRANTED TO THE ASSESS EE TO REVIVE THE APPEALS IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEE'S DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, TH E REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. AC IT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY HON'BLE MADRAS HIGH COURT]. 5. IN VIEW OF THE ABOVE, WE DISMISS THE APPEALS AS WITHDRAWN, SUBJECT TO THE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , T HE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEALS. 6. IN THE RESULT, BOTH THE APPEAL ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10/02 /202 1 SD/ - SD/ - ( MAHAVIR SINGH ) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 10/02 / 202 1 DHANANJAY ( SR.PS ) ITA NO. 2456 & 2457 / MUM/20 19 SHRI AVTARSINGH H. SETHI 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESP ONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI