ISHWAR PRATAPRAI MEHTA, MUMBAI V. ACIT - CPC-TDS, GAZIABAD

ITA 2955/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3778 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 07-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH MUMBAI BEFORE : HONBLE JUSTICE P.P. BHATT, PRESIDENT & SHRI M.BALAGANESH, AM ITA NO. 2955 /MUM/ 20 19 ( ASSESSMENT YEAR : 2015 - 16 ) & ITA NO. 2956 /MUM/ 2019 ( ASSESSMENT YEAR : 2015 - 16 ) SHRI ISHWAR PRATAPRAI MEHTA B - 703, VEST BUILDING 90 FEET ROAD PANTNAGAR, GHATKOPAR EAST MUMBAI - 400 075 VS. ASST. COMMISSIONER OF INCOME TAX - CPC - TDS TDS - CPC3, VAISHALI GAZIABAD UTTARPRADESH 210 010 PAN/GIR NO. AAEPM8950F (APPELLANT ) .. (RESPONDENT ) ASSESS EE BY NONE REVENUE BY MS. SHREEKALA PARDESHI DATE OF HEARING 22 /02/2021 DATE OF PRONOUNCEMENT 22 / 02 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THESE APPEAL S IN ITA NO. 2955/MUM/2019 & 2956/MUM/2019 FOR A.Y. 2005 - 06 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 59, MUMBAI IN APPEAL NO. CIT(A) - 59/IT - 15/2018 - 19 DATED 06/02/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.200A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) . ITA NO S . 2955/MUM/2019 & 2956/MUM/2019 SHRI ISHWAR PRATAPRAI MEHTA 2 2. WE FIN D THAT THE LD. AR FILED A LETTER DATED 08/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION FILED IN FORM NO.1 & 2 UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR S UNDER CONSIDERATION AND HAD OBTAINED FORM NO.3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THESE APPEALS PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL S RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 / 02 /202 1 . SD/ - ( JUSTICE P P BHATT ) SD/ - (M.BALAGANESH) PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 22 / 02 / 2021 KARUNA , SR.PS ITA NO S . 2955/MUM/2019 & 2956/MUM/2019 SHRI ISHWAR PRATAPRAI MEHTA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBA I 1. THE APPELLANT 2. THE RESPON DENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//