GEETA SANJAY SHAH, MUMBAI V. ACIT 33 (1), MUMBAI

ITA 300/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9851 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: WITHDRAWAL LETTER FILED ON
• Section: 143(3); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.300/MUM/2020 (A.Y: 2014-15) GEETA SANJAY SHAH M/S. RAMAN S SHAH & ASSOCIATES, A-102, INDER DARSHAN CHSL, NEXT TO JAIN TEMPLE, JAMBHLIGULLY, BORIVALI (W) MUMBAI- 400092. VS. ACIT 33(1) KAUTILYA BHAVAN, BHANDRA (E), MUMBAI 400051. ./ ./ PAN/GIR NO. : BJPPS5469E APPELLANT .. RESPONDENT APPELLANT BY : WITHDRAWAL LETTER FILED ON 02.06.2021 RESPONDENT BY : SHRI T.S. KHALS A , DR DATE OF HEARING 19 .0 7 .2021 DATE OF PRONOUNCEMENT 19 .0 7 .2021 / O R D E R PER PAVAN KUMAR GADALE JM: THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 45, MUMBAI, DATED 11.11.2019 PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD.AR OF THE ASSESSEE HAS SUBMITTED A ITA NO. 300/MUM/2020 GEETA SANJAY SHAH, MUMBAI. - 2 - LETTER DATED 02.06.2021 MENTIONING THAT THE ASSES SEE IS INTEND TO SETTLE THE TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHEME 2020 (VSVS2020) AND FILED AN APPLICATION AND FORM-3 UNDER VSVS RULES 2020 RECEI VED. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAAD SE VISHWAS SCHEME 2020 AND RECEIVED FORM-3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDIN G. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE ACT TO RECALL THE PRE SENT ORDER AS PER PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.2021. SD/- SD/- ( M BALAGANESH ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 19.07.2021 ITA NO. 300/MUM/2020 GEETA SANJAY SHAH, MUMBAI. - 3 - KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. '#$%&&' , )* , / DR, ITAT, MUMBAI 6. %-./0 / GUARD FILE. / BY ORDER, '& //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI