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

ITA 396/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0836 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 15-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH MUMBAI BEFORE : SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 396 /MUM/ 20 20 ( ASSESSMENT YEAR : 2016 - 1 7 ) SHRI NAVIN AMARLAL MAKHIJA 901, GOLDEN PEAK CH S LTD., DR. AMBEDKAR ROAD KHAR WEST MUMBAI 400 052 VS. DCIT CC 5(4) AIR INDIA BUILDING MUMBAI PAN/GIR NO. AKEPM1065D (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI RAHUL RAMAN DATE OF HEARING 12 / 07 /202 1 DATE OF PRONOUNCEMEN T 12/07 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 396/MUM/2020 FOR A.Y. 2016 - 17 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 53, MUMBAI IN APPEAL NO. CIT(A) - 53/IT - 475/DCCC - 5(4)/2017 - 18 DATED 0 4/11/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 29/12/2017 BY THE LD. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 5(4), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 396/MUM/2020 SHRI NAVIN AMARLAL MAKHIJA 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 04/06/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE E VENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD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 OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 12 / 07 /202 1 . SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 07 / 2021 KARUNA , SR.PS ITA NO . 396/MUM/2020 SHRI NAVIN AMARLAL MAKHIJA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT . 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//