HEMANT SHAH, MUMBAI V. ITO 19 (1)(5), MUMBAI

ITA 4012/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1461 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Assessee Lawyers: POONAM GAMI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 4012 / / 2019 (%. .2009-10 ) ITA NO. 4012/MUM/2019 (A.Y.2009-10) HEMANT SHAH C/O NAVALMAL SHAH, 6A, 94/100, 2 ND PATHAN STREET, 5 TH KUMBHARWADA, MUMBAI 400 004 PAN:AAEPS0341L / VS. : / APPELLANT INCOME TAX OFFICER 19(1)(5), MUMBAI. : / RESPONDENT ASSESSEE BY : MS. POONAM GAMI REVENUE BY : SHRI SANJAY J. SETHI / DATE OF HEARING : 03/12/2020 / DATE OF PRONOUNCEMENT : 03/12/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-6, MUMBAI ( IN SHORT THE CIT( A)) DATED 10/04/2019 FOR THE ASSESSMENT YEAR 2009-10. 2. MS. POONAM GAMI, APPEARING ON BEHALF OF THE AS SESSEE SUBMITTED THAT THE ASSESSEE IS OPTING FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) THEREFORE, THE ASSESSEE WISHES TO WITHDRAW HIS APPE AL AT THIS STAGE. THE LIBERTY MAY 2 ITA NO. 4012/MUM/2019 (A.Y.2009-10) BE PROVIDED TO THE ASSESSEE TO REVIVE THE APPEAL I N CASE THE MATTER FAILS TO MATURE UNDER VSVS. 3. SHRI SANJAY J. SETHI, REPRESENTING THE DEPARTMEN T STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE ABOVE SUBMISSION MADE ON BEH ALF OF THE ASSESSEE, THE ASSESSEE IS ALLOWED TO WITHDRAW HIS APPEAL AT THI S STAGE. THUS, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO RESTORE TH E APPEAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE TH E APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE RE GISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCEL LANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAYE D COMMUNICATION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. AC IT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT ] 6. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRA WN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY T HE 3RD DAY OF DECEMBER, 2020. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 03/12/2020 VM , SR. PS(O/S) 3 ITA NO. 4012/MUM/2019 (A.Y.2009-10) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI