SHRI KIRAN K PATEL, MUMBAI V. ACIT, WARD - 25(1), MUMBAI

ITA 3486/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8180 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , H BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE , JM ITA NO. 3486 / MUM/ 20 1 9 ( ASSESSMENT YEAR : 201 1 - 12 ) SHRI KIRAN K .PATEL A - 1, NEELKAMAL S.V.ROAD, DAHISAR(E) MUMBAI - 400 068 VS. ACIT,WARD - 25(1) 2 ND FLOOR, C - 11 PRATYAKSHAKAR BHAVAN BKC, BANDRA(E) MUMBAI - 400 051 PAN/GIR NO. AA CPP4918N (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY MS. DINKLE HARIA, AR REVENUE BY SHRI GURBINDER SINGH, DR DATE OF HEARING 12/01/2021 DATE OF PRONOUNCEMENT 12 / 01/ 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 3486 /MUM/201 9 FOR A.Y. 201 1 - 12 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS) - 44 , MUMBAI IN APPEAL NO. CIT(A) - 44/ACIT - 32(2)/IT - 368/14 - 15 DATED 14/03/2019 (LD. CIT(A) IN SHORT) IN THE MATTER OF IMPOSITION OF PENALTY U/S.271(1)(C) OF THE INCOME TAX ACT, 1961. 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 11/01/2021 MENTIONING TH AT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE ITA NO . 3486 /MUM/201 9 SHRI KIRAN K PATEL 2 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 LET TER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD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 DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 01 /202 1. SD/ - ( PAV AN KUMAR GADALE ) SD/ - (M.BALAGANESH) JUDI CIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 01 / 2021 KARUNA , SR.PS ITA NO . 3486 /MUM/201 9 SHRI KIRAN K PATEL 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//