TANMAL HANSRAJ JAIN, MUMBAI V. ITO 19 (3)(5), MUMBAI

ITA 3940/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7654 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Section: 271(1)(c)

Judgement Text

ITA NO.3940/MUM/2019 A.Y. 2009 - 10 TANMAL HANSRAJ JAIN VS. ITO - 19(3)(5) 1 NIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 3940/MUM/2019 (ASSESSMENT YEAR: 2009 - 10 ) TANMAL HANSRAJ JAIN 147 - A, SANT SENA MAHARAJ MARG, 2 ND KUMBHARWADA, MUMBAI 400 004 VS. INCOME TAX OFFICER - 19(3)(5), MATRU MANDIR, ROOM NO. 201, TARDEO ROAD, MUMBAI 400 007 PAN NO. ACDPJ2247B (ASSESSEE) (REVENUE) ASSESSEE BY : NONE REVENUE BY : SHRI VIJAY KUMAR MENON , D.R DATE OF HEARING : 14 /01/2021 DAT E OF PRONOUNCEMENT : 14 /01/2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER PASSED BY THE CIT(A) - 30, MUMBAI DATED 25.04.2019 , WHICH IN TURN ARISES FROM THE PENALTY ORDER PASSED U/S 271(1)(C) OF THE INCOME - TAX ACT, 1 961, DATED 29.2.2017 FOR ASSESSMENT YEAR 2009 - 10 . 2. THE LD. AUTHORISED R EPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE HAD FILED A LETTER DATED 17.12.2020 WHEREIN ITS IS STATED THAT THE ASSESSEE HAD FILED THE NECESSARY DECLARATION UNDER THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020 ( 3 OF 2020) AND IS AWAITING FOR A FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME , PURSUANT WHERETO THE CAPTIONED AP PEAL WOULD BE WITHDRAWN. 3. THE LD. D.R DID NOT RAISE ANY OBJECTION . 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. ITA NO.3940/MUM/2019 A.Y. 2009 - 10 TANMAL HANSRAJ JAIN VS. ITO - 19(3)(5) 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRO NOUNCED IN THE OPEN COURT ON 14 /01/2021. SD/ - SD / - ( SHA MIM YAHYA ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 14 .01.2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI