ASST. CIT 29(1), Mumbai V. M/S JASMINA SANJAY DOSHI , Mumbai

ITA 4025/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4947 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 4025 / /201 9 ((. . 2010-11 ) ITA NO.4025/MUM/2019 (A.Y.2010-11) ASSTT.COMMISSIONER OF INNCOME TAX -29(1), ROOM NO.402, 4 TH FLOOR, KAUTILYA BHAVAN, NEAR VIDESH BHAVAN, BKC, BANDRA (E), MUMBAI 400 051 ...... * / APPELLANT ( VS. MS. JASMINA SANJAY DOSHI, (PROPRIETOR OF M/S. ADINATH PRINT SERVICE) C-7, NANDANVAN CHS, B.P.CROSS ROAD, MULUND (WEST), MUMBAI 400 080 PAN: ADPPD3896D ..... +,/ RESPONDENT *-/ APPELLANT BY : SH. SUSHIL KUMAR MISHRA +,-/ RESPONDENT BY : NONE (., / DATE OF HEARING : 01/04/2021 /01 ., / DATE OF PRONOUNCEMENT : 01/04/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-40, MUMBAI (IN SHORT THE CIT( A)) DATED 25/03/2019 FOR THE ASSESSMENT YEAR 2010-11. 2 . 4025 / /201 9 ((. .2010-11 ) ITA NO.4025/MUM/2019 (A.Y.2010-11) 2. A LETTER HAS BEEN FILED BY THE ASSESSEE ON 01/4/ 2021 STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 20 20( IN SHORT VSVS) AND THE DECLARATION UNDER THE SAID SCHEME HAS BEEN FILE D. FORM 3 IS AWAITED. 3. SHRI SUSHIL KUMAR MISHRA REPRESENTING THE DEPART MENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS T O AVAIL THE BENEFIT OF VSVS. 4. A PERUSAL OF THE ABOVE LETTER FILED BY ASSESSEE/ RESPONDENT SHOWS THAT DECLARATION FILED BY ASSESSEE UNDER VSVS IS PENDING FOR ACCEPTANCE AS FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY, SO FAR. SINCE, THE ASSESSEE HAS OPTED FOR VSVS, APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS AND THUS, IS LIABLE TO BE DISMISSED, AS SUCH. 5. LIBERTY IS GRANTED TO THE REVENUE/APPELLANT TO R EVIVE THE APPEAL, IF THE DECLARATION FILED BY THE ASSESSEE/RESPONDENT IS REJ ECTED FOR ANY REASON WHATSOEVER OR THE ASSESSEE FAILS TO HONOUR THE COMM ITMENT SPECIFIED IN FORM - 3, IF ISSUED. THE APPEAL BY REVENUE IS DISMISSED AS INFRUCTUOUS, WITH LIBERTY AFORESAID. 6. IN THE RESULT, APPEAL BY REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, TH E 01 ST DAY OF APRIL, 2021. SD./- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 3(/ DATED: 01/04/2021 VM , SR. PS (O/S) 3 . 4025 / /201 9 ((. .2010-11 ) ITA NO.4025/MUM/2019 (A.Y.2010-11) COPY OF THE ORDER FORWARDED TO : 1. * / THE APPELLANT , 2. +, / THE RESPONDENT. 3. 4, ( )/ THE CIT(A)- 4. 4, CIT 5. 56+,( , . . . , / DR, ITAT, MUMBAI 6. 6789: / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI