SHRI ASHOK OMPRAKASH CHAUDHARI (HUF), MUMBAI V. ITO 7(2)(4), MUMBAI

ITA 3937/MUM/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8764 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MAHESH R AJORA

Judgement Text

SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE S H RI VIKAS AWASTHY, JUDICIAL MEMBER ./ ITA NO. 3936 /MUM/ 2018 ( / ASSESSMENT YE AR 2008 - 09 ) SHRI ASHOK OMPRAKASH CHAUDHARI FLAT NO. 202, WHITE FIELD CHS, GLADY ALWARES ROAD, HIRANANDANI MEADOWS, THANE (W) - 400 601 / VS. THE INCOME TAX OFFICER, WARD 8(2)(3), MUMBAI ( / APPELLANT) ( / RESPONDENT) . / PAN NO. ACBPC4037G ./ ITA NO. 3937 /MUM/ 2018 ( / ASSESSMENT YE AR 2008 - 09 ) SHRI ASHOK OMPRAKASH CHAUDHARI (HUF) FLAT NO. 202, WHITE FIELD CHS, GLADY ALWARES ROAD, HIRANANDANI MEADOWS, THANE (W) - 400 601 / VS. THE INCOME TAX O FFICER, WARD 8(2)(3), MUMBAI ( / APPELLANT) ( / RESPONDENT) . / PAN NO. AAIHA2738P / APPELLANT BY : SHRI MAHESH RAJORA, AR / RESPONDENT BY : MS. SHREEKALA PARDESHI, DR / DATE OF HEARING : 28.12.2020 / DATE OF PRONOUNCEMENT : 28.12.2020 PAGE | 2 ITA NO. 3936 & 3937 /MUM/ 2018 SHRI ASHOK OMPRAKASH CHAUDHARY; AY 08 - 09 / O R D E R THESE TWO APPEAL S BY TWO DIFFERENT ASSESSEE S ARE DIRECTED AGAINST THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 14 , MUMBAI [IN SHORT THE CIT(A) ] FOR THE ASSESSMENT YEAR 200 8 - 09 IN THEIR RESPECTIVE CASES . BOTH THE IMPUGNED ORDERS ARE OF EVEN DATE, I.E. 12.03.2018. 2. SHRI MAHESH RAJORA APPEARING ON BEHALF OF THE ASSESSEE STATED AT BAR THAT BOTH THE ASSESSEE S HA VE OPTED FOR VIWAD SE VISHWAS SCHEME, 2020 (IN SHORT VSVS), THEREFORE, THE ASSESSEE S MAY BE PERMITTED TO WITHDRAW THE IR RESPECTIVE APPEAL S WITH LIBERTY TO REVIVE THE APPEAL IF THE DECLARATION MADE UNDER VSVS IS NOT ACCEPTED . 3. MS. SHREEKALA PARDESHI , REPRESENTING THE DEPARTMENT STATED THAT THE DEPARTMENT HAS NO OBJEC TION IF THE ASSESSEE S WANT TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF ABOVE REQUEST, THE ASSESSEE S ARE ALLOWED TO WITHDRAW THE IR RESPECTIVE APPEAL S . THUS, THE APPEAL S ARE DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE S T O REVIVE THE APPEAL S IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE S SEEK TO RESTORE THE APPEAL S IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHA LL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN PAGE | 3 ITA NO. 3936 & 3937 /MUM/ 2018 SHRI ASHOK OMPRAKASH CHAUDHARY; AY 08 - 09 T.C.A N O.372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT]. 6. BOTH T HE APPEAL S ARE DISMISSED AS WITHDRAWN WITH THE LIBERTY AFORESAID . ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY , THE 28 TH DAY OF DECEMBER , 2020. SD/ - ( / VIKAS AWASTHY ) ( / JUDICIAL MEMBER) , / MUMBAI, DATED: 28. 1 2.2020 , . / SUDIP SARKAR, SR.PS / 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// / (ASSTT. REGISTRAR) , / ITAT, MUMBAI