AJAY R. NENSEE, MUMBAI V. ITO 17(1)(1), MUMBAI

ITA 3288/MUM/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2290 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

म ु ंबई ठ “ए ” , ए ं एम.ब ग ेश , े$ े म% IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ं. 3288/म ु ं/20 17 ( *. . 2013-14) ITA NO.3288/MUM/2017 (A.Y.2013-14) Shri Ajay R. Nensee, 20-A, Nagindas Master Road, Fort, Mumbai 400 023. PAN: AAAPN-3964-A ...... , /Appellant ब* म Vs. Income Tax Officer 17(1)(1), Aaykar Bhavan, M.K.Road, Mumbai 400 020 . ..... - . /Respondent , / / Appellant by : None - . / /Respondent by : Shri Manoj Sinha ु * ई 0 . / Date of hearing : 28/06/2022 123 0 . / Date of pronouncement : 28/06/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-28, Mumbai [in short ‘the CIT(A)] dated 03/02/2017 for the assessment year 2013-14. 2. The notice of hearing of appeal was sent to the assessee through RPAD on the address mention in Form No.36. The repeated notices sent were duly served on the assessee, as is evident from acknowledgements available on 2 ITA NO.3288/MUM/2017 (A.Y.2013-14) record. On the last date of hearing i.e. 25/05/2022, the Bench directed to issue notice through the office of Departmental Representative for today i.e. 28/06/2022. The ld.Departmental Representative furnished a copy of service report. As per service report dated 15/06/2022, the notice has been duly served on the assessee. Despite service of notice neither the assessee nor any Authorized Representative of the assessee has appeared. Therefore, the appeal is taken up for hearing with the assistance of ld.Departmental Representative and on the basis of material available on record. 3. During scrutiny of appeal file it transpired that the assessee has opted to settle the dispute under ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). A letter dated 03/05/2021 from the office of Tax Consultants of the assessee along with Form NO.3 and tax paid challan under VSVS is available on record. The relevant extract of aforesaid letter is reproduced herein below: “Re: Ajay Raychand Nensee 20-A-A, Nagindas Master Road, Fort, Mumbai – 400023 PAN : AAAPN3964A Assessment Year : 2013-2014 Appeal No.ITA 32, 88/MUM/2017 Request to withdraw the appeal as our Client has paid the Taxes under VSVS. This is to inform your goodself that our client wish to withdraw the above appeal as he has paid the necessary taxes under VSVS. We enclose herewith Form No. 3 of VSVS along with copy of tax paid chalian of Rs.15,68,722/- for your reference and record. Thanking you, Yours faithfully, G.C KAKA & CO. Sd/- Proprietor” 3 ITA NO.3288/MUM/2017 (A.Y.2013-14) 4. As per request of the assessee, appeal is dismissed as withdrawn. Order pronounced in the open court on Tuesday the 28th day of June, 2022. Sd/- Sd/- ( M. BALAGANESH ) (VIKAS AWASTHY) "$ /ACCOUNTANT MEMBER /JUDICIAL MEMBER म ु ंबई/ Mumbai, 4 * ं /Dated 28/06/2022 Vm, Sr. PS(O/S) त ल प अ े षतCopy of the Order forwarded to : 1. ,/The Appellant , 2. - . / The Respondent. 3. 5.( )/ The CIT(A)- 4. 5. CIT 5. 6 ! - . * , . . ., म बंई/DR, ITAT, Mumbai 6. ! 78 9 : /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai