SONAL KAMAL GUPTA, MUMBAI V. DCIT, CC - 5(1), MUMBAI

ITA 3466/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2919 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PADMAJA SIRIPURAPU
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) ITA NO. 3466/MUM/2019 ASSESSMENT YEAR: 2015-16 SONAL KAMAL GUPTA, 16A, ANDHERI INDUSTRIAL ESTATE, VEERA DESAI ROAD, ANDHERI (WEST), MUMBAI-400053. VS. DY. CIT C.C.-5(1), ROOM NO. 1928, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI-400021. PAN NO. ADTPG 0353 J APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MS. PADMAJA SIRIPURAPU, CIT-DR DATE OF HEARING : 02/06/2021 DATE OF PRONOUNCEMENT : 02/06/2021 ORDER PER S. RIFAUR RAHMAN, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2015-16. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-53, MUMBAI [IN SHORT CIT(A)] AND AR ISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) R.W.S. 153A OF THE INCOME TAX ACT 1961, (THE ACT). 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FO R HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF CALL S. VIDE LETTER DATED 04.05.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX SONAL KAMAL GUPTA 2 ITA NO. 3466/M/2019 VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONF IRMED THE RECEIPT OF FORM-3 AND PRAYER TO WITHDRAW THE APPEAL. 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGG ESTED. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS W ITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED T HE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDR AWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02/06/2021. SD/- SD/- ( SAKTIJIT DEY ) ( S. RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 02/06/2021 RAHUL SHARMA, SR. P.S. 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// (DY./ASSISTANT REGISTRAR) ITAT, MUMBAI