ANURADHA K KAMATH, MUMBAI V. ITO WD 19(1)(1), MUMBAI

ITA 3336/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1524 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 17-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 3336 / MUM/ 2019 ( ASSESSMENT YEAR : 2005 - 06 ) MRS. ANU RADHA KRISHNA KAMATH 3 RD FLOOR, SHANKAR SETH MANSION, 269 - A, TARDEO ROAD MUMBAI 400 007 VS. INCOME TAX OFFICER 19(1)(1) ROOM NO.223, MATRU MANDIR TARDEO ROAD MUMBAI 400 007 PAN/GIR NO. AAGPK2660Q (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE RE VENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 3336/MUM/2019 FOR A.Y. 2005 - 06 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME T AX (APPEALS) - 18, MUMBAI IN APPEAL NO. CIT(A) - 18/IT - 10292/ITO - 19(1)(1)/17 - 18 DATED 28/02/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 254 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 15/12/2017 B Y THE LD. INCOME TAX OFFICER - 19(1)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 3336/MUM/2019 MRS. ANURADHA K KAMATH 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 02/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE TH IS 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 IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN W ITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD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 DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , SR.PS ITA NO . 3336/MUM/2019 MRS. ANURADHA K KAMATH 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//