SHRI HIRJI M SHAH, MUMBAI V. ACIT- 17(1), MUMBAI

ITA 3253/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3546 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN
• Section: 143(3)

Judgement Text

ITA NO. 3253/MUM/2019 A.Y. 2015 - 16 SHRI HIRJI M. SHAH VS. ACIT - 17(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 3253/MUM/2019 (ASSESSMENT YEAR: 2015 - 16) SHRI HIRJI M. SHAH ROOM NO. 29, 3 RD FLOOR, MULJI BLDG., 116, KESHAVJI NAIK ROAD, MASJID BUNDER, MUMBAI 400009 VS. ACIT - 17(1) ROOM NO. 117, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400020 PAN NO. AAEPS8716P (ASSESSEE) (REVENUE) ASSESSEE BY : WITHDRWAL LETTER DATED 05.04.2021 REVENUE BY : SHRI THARIAN OOMMEN, D.R DATE OF HEARING : 08/06 /2021 DATE OF PRONOUNCEMENT : 08 /06/ 2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 28 , MUMBAI, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE I NCOME - TAX ACT, 1961, DATED 30.12.2017 FOR ASSESSMENT YE AR 2015 - 16 . 2. THE ASSESSEE HAS FILED A LETTER, WHEREIN IT IS STATED TH AT HE HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIVED THE CERTIFICATE UNDE R SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FROM THE DESIGNATED AUTHORITY. COPY OF FORM 4 EVIDENCING PAYMENT OF AN AMOUNT OF RS.1,32,41,845/ - VIDE CHALLANS NO. 22100, DATED 23.03.2021 HAS BEEN ENCLOSED . IT IS STATED BY THE ASSESS EE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. ITA NO. 3253/MUM/2019 A.Y. 2015 - 16 SHRI HIRJI M. SHAH VS. ACIT - 17(1) 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJ ECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH TH E TRIBUNAL FOR RESTORATION OF HI S APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJE CT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN CO URT ON 08 /06 /2021. SD/ - SD/ - ( RAJESH KUMAR ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 08 .06 .2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI DATE 1. DRAFT DICTATED ON SR.PS 2. DRAFT PLACED BEFORE AUTHOR SR.PS 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DRAFT DICTATION SHEETS ARE ATTACHED SR.PS