NAVIN AMARLAL MAKHIJA, MUMBAI V. DCIT CC 5(4), MUMBAI

ITA 395/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7527 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 15-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN LD
• Keywords: Competent authority

Judgement Text

ITA NO.395/MUM/2020 NAVIN AMARLAL MAKHIJA ASSESSMENT YEAR: 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.395/MUM/2020 ( / ASSESSMENT YEAR: 2015-16) NAVIN AMARLAL MAKHIJA 901, GOLDEN PEAK CHS LTD. DR. AMBEDKAR ROAD KHAR WEST, MUMBAI-400 052. / VS. D CIT - CIRCLE - 5 ( 4 ) AIR INDIA BUILDING MUMBAI-400 021. '# ./ ./PAN/GIR NO. AKEMP-1065-D ( #% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : LETTER DATED 12/01/2021 REVENUE BY : SHRI THARIAN OOMMEN- LD. DR / DATE OF HEARING : 21/01/2021 / DATE OF PRONOUNCEMENT : 21/01/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR 2015-16, CONTESTS THE ORDER OF LEARNED FIRST APPELLATE AUTHO RITY ON CERTAIN GROUNDS OF APPEAL. 2. THE REGISTRY HAS PLACED ON RECORD ASSESSEES LET TER DATED 12/01/2021 WHEREIN IT HAS BEEN SUBMITTED THAT THE A SSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIREC T TAX VIVAD SE ITA NO.395/MUM/2020 NAVIN AMARLAL MAKHIJA ASSESSMENT YEAR: 2015-16 2 VISHWAS SCHEME (VVS SCHEME), 2020 AND FILED REQUISITE DECLARATIONS THEREIN. THE CERTIFICATE IN FORM NO.-3 HAS ALSO BEEN ISSUED BY THE COMPETENT AUTHORITY, A COPY OF WHICH IS ALSO PLACED ON RECORD. THE LD. DR CONCURRED THAT THE APPEAL HAS BECOME INFRUCTUOUS. 3. IN VIEW OF THE SAME, THE APPEAL STANDS DISMISSED . ORDER PRONOUNCED ON 21 ST JANUARY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 21/01/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &'#% / THE RESPONDENT 3. ! !- ( ) / THE CIT(A) 4. ! !- / CIT CONCERNED 5. ./& ) 0 , ! 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.