ITO, 17(1)(5), MUBAI V. Late GUNVANTRAI C. DOSHI (Through L/H Shri Vipul Gunvantrai Doshi), MUMBAI

ITA 2737/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1475 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 2737 / MUM . /201 9 ( ASSESSMENT YEAR : 2009 10 ) LATE GUNVANTRAI C. DOSHI THROUGH L/H SHRI VIPUL GUNVANTRAI DOSHI 134, BAZARGATE STREET, FORT MUMBAI 400 001 PAN AABPD1054E . APPELLANT V/S INCOME TAX OFFICER WARD 17(1)(5), MUMBAI . RESPONDENT ITA NO. 2738 /MUM./201 9 ( ASSESSMENT YEAR : 2010 11 ) INCOME TAX OFFICER WARD 17(1)(5), MUMBAI . APPELLANT V/S LATE GUNVANTRAI C. DOSHI THROUGH L/H SHRI VIPUL GUNVANTRAI DOSHI 134, BAZARGATE STREET, FORT MUMBAI 400 001 PAN AABPD1054E . RESPONDENT ASSESSEE BY : NONE REVENUE BY : MS. SMITA VERMA DATE OF HEARING 11 .02.2021 DATE OF ORDER 11.02.2021 O R D E R PER SAKTIJIT DEY. J.M. THE SE APPEALS HAVE BEEN FILED BY THE ASSESSEE AND THE REVENUE ARISE OUT OF TWO SEPARATE ORDERS , BOTH DATED 14 TH FEBRUARY 2019, 2 LATE GUNVANTRAI C. DOSHI PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 56, MUMBAI, FOR THE ASSESSMENT YEAR S 2009 10 AND 2010 11. 2. WHEN THE APPEAL S W ERE CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS FILED LETTER S DATED 5 TH FEBRUARY 2021 , STATING THAT THE ASSESSEE HAS FILED DECLARATION S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, FOR SETTLING THE DISPUTE ARISING IN THE APPEAL S . IT HAS FURTHER BEEN STATED THAT FORM NO.3, ISSUED BY THE DESIGNATED AUTHORITY HAS ALSO BEEN R ECEIVED. THEREFORE, HE HAS REQUESTED ON BEHALF OF THE ASSESSEE TO DISMISS THE APPEALS AS WITHDRAW N . 3. HEARD T HE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL S ON RECORD. 4. CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED DECLARATIONS UNDER T HE DIRECT TAX VIVAD SE VISHWAS TAK 2020, FOR SETTLING THE DISPUTE ARISING IN THESE APPEALS, I AM INCLINED TO DISMISSED THESE APPEALS AS WITHDRAWN. HOWEVER, IF FOR ANY UNFORESEEN REASONS, THE DECLARATIONS FILED BY THE ASSESSEE ARE N OT ACCEPTED BY THE DEPAR TMENT, L IBERTY IS GRANTED TO THE ASSESSEE AND THE REVENUE TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THEIR RESPECTIVE APPEALS. 3 LATE GUNVANTRAI C. DOSHI 5. IN THE RESULT, APPEAL S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.02.2021 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMB AI, DATED: 11.02.2021 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI