MALLIKA H THAKKAR , MUMBAI V. ITO WARD 23 (2)(2) , MUMBAI

ITA 329/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1513 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 32 9 / MUM/ 2020 ( ASSESSMENT YEAR : 201 1 - 1 2 ) MALLIKA H THAKKAR 55 - E, KEDARNATH CHAWL DR. AMBEDKAR ROAD KHAR WEST MUMBAI 400 052 VS. INCOME TAX OFFICER, WARD 23(2)(2) MATRU MANDIR, GRANT ROAD WEST, MUMBAI 400 007 PAN/GIR NO. ACJPT9328H (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SH RI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER VIKAS AWASTHY (JM): THIS APPEAL IN 329 /MUM/2020 FOR A.Y. 201 1 - 1 2 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 33, MUMBAI IN APPEAL NO. CIT(A) - 33/11489/2015 - 16 DATED 01/11/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 10/03/2015 BY THE LD. INCOME TAX OFFICER - 23(2) (2), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 32 9 /MUM/2020 MALLIKA HITEN THAKKAR 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 21 /01/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSE E TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPE N COURT ON 12 / 0 2 /202 1. SD/ - ( M.BALAGANESH ) SD/ - ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED 12 / 0 2 / 2021 KARUNA , SR.PS ITA NO . 32 9 /MUM/2020 MALLIKA HITEN THAKKAR 3 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//