HEENA P CHHEDA, MUMBAI V. ASST CIT 21(1), MUMBAI

ITA 2679/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4436 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO S . 2679 & 2680 /MUM/2019 (A.Y S : 2012 - 13 & 2013 - 14 ) SMT HEENA PARAG CHHEDA THE RUBY, 8 TH FLOOR 29, SENAPATI BAPAT MARG TULSI PIPE ROAD, DADAR (W) MUMBAI - 400028 PAN: ADDPC7587Q V. A CIT CIRCLE 21(1 ) PIRAMAL CHAMBERS, 2 ND FLOOR PAREL, MUMBAI 400 012 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMITA VERMA DATE OF HEARING : 22 .09.2021 DATE OF PRONOUNCEMENT : 22 .09.2021 O R D E R PER C.N. PRASAD (JM) 1. THESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST COMMON ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 33 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y . 20 1 2 - 13 AND A.Y. 2013 - 14. 2 ITA NOS. 2679 & 2680/MUM/2019 (A.YS: 2012 - 13 & 2013 - 14) SMT HEENA PARAG CHHEDA 2. ASSESSEE S THROUGH HIS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 20 TH SEPTEMBER, 2021 AND SUBMITTED AS UNDER: - RE: APPEAL OF HEENA P. CHHEDA, AY 2012 - 13: ITA NO.2679 /M/2019 SUB: FORM 4 - VIVAAD SE VISHWAAS WITH RESPECT TO THE ABOVE AND UNDER THE INSTRUCTIONS OF OUR ABOVEMENTIONED CLIENT, WE WOULD LIKE TO STATE AS UNDER: - THE HEARING OF THE ABOVE MENTIONED APPEALS HAVE BEEN FIXED BEFORE SMC BENCH ON 22 ND SEPTEMBER, 2021. HOWEVER, THE ASSESSEE HAS APPLIED FOR THE VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT TO THE ABOVEMENTIONED APPEALS. PLEASE FIND ENCLOSED HEREWITH, THE RESPECTIVE FORM NO.3 AND FORM 4 OF THE VSVS. RE : APPEAL OF HEENA P. CHHEDA, AY 2013 - 14 : ITA NO.2680 /M/2019 SUB: FORM 4 - VIVAAD SE VISHWAAS WITH RESPECT TO THE ABOVE AND UNDER THE INSTRUCTIONS OF OUR ABOVEMENTIONED CLIENT, WE WOULD LIKE TO STATE AS UNDER: - THE HEARING OF THE ABOVE MENTIONED APPEALS HAVE BEEN FIXED BEFORE SMC BENCH ON 22 ND SEPTEMBER, 2021. HOWEVER, THE ASSESSEE HAS APPLIED FOR THE VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT TO THE ABOVEMENTIONED APPEALS. PLEASE FIND ENCLOSED HEREWITH, THE RESPECTIVE FORM NO.3 AND FORM 4 OF THE VSVS . 3. ON A PERUSAL OF THE ABOVE LETTER S FILED BY THE AUTHORIZ ED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPIES OF FORM - 3 AND FORM - 4 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 AND FORM - 4 FROM THE REVENUE ACCEPTING THE SAID DECLARATION . THEREFORE, SINCE ASSESSEE HAS OPTED TO SETTLE LITIGATION UNDER VIVAD SE VISHWAS SCHEME NO PURPOSE 3 ITA NOS. 2679 & 2680/MUM/2019 (A.YS: 2012 - 13 & 2013 - 14) SMT HEENA PARAG CHHEDA WOULD SERVE KEEPING THE APPEAL S PENDING . ACCORDINGLY, THESE APPEAL S ARE DISMISSED WITH LIBERTY TO FILE MISCELLANEOUS APPLICATION BY THE ASSESSE E FOR RECALL OF THE APPEAL S IN CASE THE DECLARATION OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME IS NOT ACCEPTED. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 22 .09.2021 . SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 22 .09.2021 GIRIDHAR, SR.PS 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