GOVINDBHAI L. KAKADIA, MUMBAI V. JCIT-19(2), MUMBAI

ITA 310/MUM/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8763 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 310 / / 2019 (%. .2006-07 ) ITA NO. 310/MUM/2019 (A.Y.2006-07) GOVINDBHAI L. KAKADIA, 901/902,RAHEJA LEGEND, DR. ANNIE BESANT ROAD, WORLI COLONY, MUMBAI 400 030. PAN: AFTPK 4028A / VS. : / APPELLANT THE JCIT 19(2), ROOM NO.207, 2 ND FLOOR, MATRU MANDIR, MUMBAI 400 007 : / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY SETHI / DATE OF HEARING : 30/12/2020 / DATE OF PRONOUNCEMENT : 30/12/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-54, MUMBAI ( IN SHORT THE CIT (A)) DATED 17/12/2018 FOR THE ASSESSMENT YEAR 2006-07. 2 ITA NO. 310/MUM/2019 (A.Y.2006-07) 2. A REQUEST LETTER DATED 22/12/2020 HAS BEEN RECE IVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS MADE AN APPLICATION UNDER VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS). THE RELEVANT EXTRACT OF THE AFORESAID LETTER IS REPRODUCED HEREIN BELOW: DEAR SIR, RE: GOVINDBHAI L. KAKADIA ITA NO.310/MUM/2019 (ASSESSEES APPEAL) ASSESSMENT YEAR 2006-07 DATE OF HEARING 30/12/2020. SUBJECT: REQUEST FOR ADJOURNMENT TO AVAIL VIWAD SE VISHWAS SCHEME. IT IS, THEREFORE , REQUESTED THAT THE ABOVE MENTIONED CASE MAY KINDLY BE ADJOURN ED TO AVAIL THE SCHEME. IN VIEW OF THE ABOVE, IT IS REQUESTED THAT THE ABO VE-MENTIONED CASE MAY KINDLY BE ADJOURNED. YOURS FAITHFULLY SD/- GOVINDBHAI L. KAKADIA(APPELLANT) 3. SHRI SANJAY SETHI, REPRESENTING THE DEPARTMENT S TATED THAT THE DEPARTMENT HAS NO OBJECTION, IF THE ASSESSEE IS AVAILING THE BENEFIT OF VSVS. 4. IN VIEW OF THE FACT THAT THE ASSESSEE HAS OP TED FOR VSVS, THE APPEAL OF ASSESSEE IS DISMISSED AT THIS STAGE. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE APP EAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICAT ION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO .372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 3 ITA NO. 310/MUM/2019 (A.Y.2006-07) 6. THE APPEAL OF ASSESSEE IS DISMISSED WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON WEDNESDAY THE 30 TH DAY OF DECEMBER, 2020. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 30/12/2020 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