ITO 25(2)(2), MUMBAI V. BHAGWAN DEVI SUKHDEV RUIA, MUMBAI

ITA 3111/MUM/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4594 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIK
• Assessee Lawyers: MIHIR TANNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL C OURT), B BENCH, MUMBAI BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA NO. 3111/MUM/2 017 ( ASSESSMENT YEAR :2010-11 ) ITO - 25(2)(2) ROOM NO.507, C-10 PRATYAKSHAKAR BHAWAN, BKC, MUMBAI-400 051 VS. BHAGWAN DEVI SUKHDEV RUIA 101, LANDMARK JVPD SCHEME NO.5 VILE PARLE (W) MUMBAI-400 056 PAN/GIR NO. AA DPR7796P (APPELLANT ) .. (RESPONDENT ) AS SESSEE BY SHRI MIHIR TANNA, AR REVENUE BY SMT. KAVITA P. KAUSHIK, SR.DR DATE OF HEARING 1 4 /10/2020 DATE OF PRONOUNCEMENT 14 /10/2020 / O R D E R PER S.S.GODARA (J.M ) : THIS REVENUES APPEAL FOR A.Y.2010-11 ARISES FROM M UMBAIS ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-37, IN CASE NO.CIT(A)-37/IT-206/ITO 25(2)(2)/2015-16 DATED 27/0 2/2017, IN PROCEEDINGS U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED TO AS ACT]. 2. HEARD BOTH THE PARTIES. LEARNED AUTHORISED REPRE SENTATIVE STATES VERY FAIRLY AT THE OUTSET THAT THIS ASSESSEE HAS FILED A PETITION FOR AVAILING SETTLEMENT BENEFIT UNDER THE VIVAD SE VISHWAS SCHEME 2020. HIS CASE THEREFORE IS THAT THE INSTA NT APPEAL WE KEPT IN ABEYANCE. WE ARE OF THE OPINION IN THIS FA CTUAL BACKDROP THAT THE INSTANT REVENUES APPEAL DESERVES TO BE DISMISS ED AS ITA NO.3111/MUM/2017 M/S. BHAGWANDEVI SUKHDEV RUIA 2 INFRUCTUOUS ONCE THE ASSESSEE HAS OPTED FOR THE AB OVE STATED SETTLEMENT BENEFIT. WE ORDER ACCORDINGLY. WE MAKE IT CLEAR THAT THE INSTANT APPEAL SHALL STAND REVIVED AT THE REVENUES BEHEST IN CASE THE ASSESSEE FAILS TO AVAIL THE SETTLEMENT BENEFIT UNDER THE AFORESAID SCHEME WITHIN THE PRESCRIBED TIME PERIOD THERE UNDE R. 3. THIS REVENUES APPEAL IS DISMISSED AS RENDERED I NFRUCTUOUS IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14/10 /2020 SD/- (M.BALAGANESH) SD/- (S.S.GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED 14/10/2020 THIRUMALESH , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//