DURGA SANDEEP RAHEJA, MUMBAI V. DCIT CC-4(1), MUMBAI

ITA 4139/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3998 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHALE L D
• Assessee Lawyers: SANJAY SAWANT LD
• Section: 201

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 4139 / MUM/ 201 9 ( / ASSESSMENT YEAR : 2014 - 15 ) DURGA SANDEEP RAHEJA CONSTRUCTION HOUSE - B, 2 ND FLOOR 623, LINKING ROAD, KHAR (WEST) MUMBAI - 400 052 / VS. DCIT - C C - 4(1), ROOM NO.1906, 19 TH FLOOR A IR INDIA BLDG., NARIMAN POINT MUMBAI - 400 021 ./ ./ PAN/GIR NO. AAAPR - 5878 - H ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI SANJAY SAWANT - LD. AR REVENUE BY : SHRI B HARAT ANDH ALE LD. SR. D R / DATE OF HEARING : 02/06/2021 / DATE OF PRONOUNCEMENT : 02/06/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE LD. AR, AT THE OUTSET, SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED F OR SETTLEMENT OF DISPUTE FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITY. ACCORDINGLY, LD. AR SOUGHT WITHDRAWAL OF THE APPEAL. THE LD. DR DID NOT OBJECT TO THE SAME. 2 2. IN VIEW OF F OREGOING, THE ASSESSEES APPEAL STAND DISMISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. THE APPEAL STAND DISMISSED AS WITH DRAWN. ORDER PRONOUNCED ON 02 ND JUNE, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 02/06/2021 SR.PS, JAI SY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, M UMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.