RACHNA NARENDRA SANGHAI, Mumbai V. ITO 18(3)(1), Mumbai

ITA 2471/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 2471 / / 2019 (%. .2015-16 ) ITA NO. 2471/MUM/2019 (A.Y.2015-16) RACHANA NARENDRA SANGHAI, D/1310, UPWAN TOWER, UPPER GOVIND NAGAR,MALAD(WEST), MUMBAI 400 097 PAN:AANPS8206K / VS. : / APPELLANT ITO 18(3)(1), ROOM NO.608, 6 TH FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 020. : / RESPONDENT ASSESSEE BY : NONE ( OPTED FORVSVS) REVENUE BY : SHRI SUSHIL KUMAR MISHRA / DATE OF HEARING : 31/12/2020 / DATE OF PRONOUNCEMENT : 05/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-29, MUMBAI ( IN SHORT THE CIT (A)) DATED 31/01/2019 FOR THE ASSESSMENT YEAR 2015-16. 2. A REQUEST LETTER DATED 22/12/2020 HAS BEEN REC EIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HENCE, WANTS TO WITHDRAW THE APPEAL. THE REL EVANT EXTRACT OF THE AFORESAID LETTER IS REPRODUCED HEREIN BELOW: 2 ITA NO. 2471/MUM/2019 (A.Y.2015-16) HONBLE SIR, RE: PAN-AANPS 8206K ASSESSMENT YEAR : 2015-16. SUB: INTIMATION OF FILING APPLICATION FOR DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ITA 2471/M/2019 WITH REFERENCE TO THE ABOVE, I HAVE TO REQUEST YOU R HONOUR AS UNDER FOR YOUR KIND AND SYMPATHETIC CONSIDERATION. 1. I HAD PREFERRED AN APPEAL AGAINST THE ORDER OF COMM ISSIONER OF INCOME TAX (APPEALS)-29, MUMBAI ON 22 APRIL, 2019(COPY ENCLOSED). 2. MY APPEAL REMAINS UNDISPOSED ON 31 JANUARY 2020. A S MY APPEAL IS PENDING I HAVE PREFERRED TO AVAIL THE SCHEME OF DIRECT TAX VIVAD S E VISHWAS ACT, 2020 TO BUY PEACE OF MIND AND AVOID PROLONGED LITIGATION. 3. AS I HAVE RECEIVED CERTIFICATE IN FORM3 UNDER DIREC T TAX VIVAD SE VISHWAS ACT, 2020 FROM THE DESIGNATED AUTHORITY(COPY ENCLOSED, I REQUEST Y OU TO KINLY TREAT MY APPEAL FILED WITH YOU AS WITHDRAWN. THANKING YOU, YOURS FAITHFULLY SD/- RACHANA SANGHAI APPELLANT. 3. SHRI SUSHIL KUMATR MISHRA, REPRESENTING THE DE PARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. A PERUSAL OF ABOVE LETTER SHOWS THAT THE ASSES SEES APPLICATION UNDER VSVS HAS BEEN ACCEPTED AND THE DEPARTMENT HAS ISSUED FOR M-3. IN VIEW OF THE ABOVE, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDR AWN. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 05/01/2021 3 ITA NO. 2471/MUM/2019 (A.Y.2015-16) VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI