MITESH B. JANIKAR, MUMBAI V. ITO - 19(2)(3), MUMBAI

ITA 3854/MUM/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2732 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA NO. 3854/MUM/2018 ASSESSMENT YEAR: 2010-11 SHRI MITESH B. JANIKAR, 3, GROUND FLOOR, SOPARIWALA BUILDING, CHUNAM LANE, LAMINGTON ROAD, MUMBAI-400 007. VS. INCOME TAX OFFICE -19(2)(3), ROOM NO. 218, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI-400 007. PAN NO. AFNPJ 1186 J APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. BHARAT ANDHALE, DR DATE OF HEARING : 04/10/2021 DATE OF PRONOUNCEMENT : 04/10/2021 ORDER PER S. RIFAUR RAHMAN, A.M. THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-54, MUMBAI [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR 2010-11 DATED 09.03.2018 AND ARISES OUT OF ASSESSMENT COMPLETED U/S 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF CALLS. LD. DR BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS FILED VIDE LETTER DATED 22.02.2021 THAT IT HAS FILED THE DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE SHRI MITESH B. JANIKAR ITA NO. 3854/M/2018 2 RECEIPT OF FORM-3 AND PRAYER TO WITHDRAW THE APPEAL. THE LD. DR SUBMITTED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF ASSESSEES APPEAL. 4. HEARD THE LEARNED DR AND PERUSED MATERIAL ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENT APPEAL, AS IT HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020, AND RECEIVED THE CONFIRMATION OF FORM NO. 3. THEREFORE, WE ARE INCLINED TO DISMISS THE APPEAL AS PER ASSESSEES REQUEST AS WITHDRAWN. IN CASE FOR SOME REASON, THE REVENUE DISMISS THE PLEA OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME, 2020, ASSESSEE HAS HEREBY AND HE CAN APPLY TO RESTORE THE MATTER IN DUE COURSE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2021. SD/- SD/- (PAVAN KUMAR GADALE) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 04/10/2021. 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