DARSHANA S. THAKKAR, MUMBAI V. ITO 24 (1)(1), MUMBAI

ITA 394/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3587 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR BHARAT ANDHLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , D BENCH MUMBAI BEFORE : SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE , JM ITA NO. 394 /MUM/ 20 19 ( ASSESSMENT YEAR : 2009 - 10 ) & ITA NO. 395 /MUM/ 2019 ( ASSESSMENT YEAR : 2009 - 10 ) MS . DARSHANA S. THAKKAR 303, SIDDHI APARTMENT MAMALTDAR WADI MALAD (W) MUMBAI 400 064 VS. INCOME TAX OFFICER 24(1)(4), 405, C - 10 PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (W) MUMBAI - 400 001 PAN/GIR NO. ADWPT9493P (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY DR. BHARAT ANDHLE DATE OF HEARING 17 / 02 /202 1 DATE OF PRONOUNCEMENT 17 / 02 /202 1 / O R D E R PER M. BALAGANESH (A.M) : TH ESE APPEAL S IN ITA NO. 384/MUM/2019 & ITA NO.385/MUM/2010 FOR A.Y. 2009 - 10 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 41, MUMBAI IN APPEAL NO. CIT(A) - 41/IT/33/2014 - 15 & CIT(A) - 41/IT/34/2014 - 15 DATED 29/05/2018 (LD. CIT(A) IN SHORT) IN THE ITA NO . 394 & 395/MUM/2019 MS. DARSHANA S THAKKAR 2 MATTER OF IMPOSITION OF PENALTY U/S.271(1)(C) OF THE INCOME TAX ACT, 1 961 ( HEREINAFTER REFERRED TO AS ACT). 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 04/09/2020 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE TH ESE TAX DISPUTE S FOR THE YEAR S UNDER CONSIDER ATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WERE ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEALS PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO G ET THE APPEAL S RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED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 S OF THE ASSESSEE ARE DISMISSED ORDER PRONOUNCED IN OPEN COURT ON 17 / 02 /202 1 . SD/ - ( PAV AN KUMAR GADALE ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 17 / 02 / 2021 KARUNA , SR.PS ITA NO . 394 & 395/MUM/2019 MS. DARSHANA S THAKKAR 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE AP PELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//