ASMA NIYAZ MANIHAR, Mumbai V. ITO-33(1)(1), Mumbai

ITA 4141/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0764 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER ITA NO. 4141 /MUM. /201 9 ( ASSESSMENT YEAR : 20 11 12 ) ASMA NIYAZ MANIHAR A 41, DREAMLAND CHSL CHARKOP KANDIVALI (W) MUMBAI 400 067 PAN AJCPM4256D . APPELLANT V/S INCOME TAX OFFICER WARD 33(1)(1), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : S HRI SANJAY J. SETHI DATE OF HEARING 08 .1 2 .2020 DATE OF ORDER 08.12.2020 O R D E R AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 18 TH MARCH 2019, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 45, MUMBAI, FOR THE ASSESSMENT YEAR 2011 12. 2. THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS FILED LETTER DATED 7 TH DECEMBER 2020, BEFORE THE REGISTRY OF THE TRIBUNAL STATING THAT THE ASSESSEE IS IN THE PROCESS OF FILING APPLICATION FOR SETTLING THE TAX DISPUTE ARISING IN THE PRESENT APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020. 2 ASMA NIYAZ MANIHAR 3. HEARD THE LEARNED DEPARTME NTAL REPRESENTATIVE AND PERUSED MATERIAL ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE IS INTENDING FOR SETTLING THE DISPUTE IN THE PRESENT APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, I AM INCLINED TO DISMISS THE APPEAL AS WITHDRAWN . HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THIS APPEAL IN THE EVENT THE APPLICATION TO BE FILED UNDER THE VIVAD SE VISHWAS ACT,2020 IS NO T ACCEPTED BY THE DEPARTMENT. IN OTHER WORDS, IN THE EVENT OF NON ACCEPTANCE OF ASSESSEES DECL ARATION BY THE REVENUE, THE ASSESSEE CAN FILE A MISCELLANEOUS APPLI CATION SEEKING RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. THIS IS IN VIEW OF THE DECISION OF THE HONBLE MADRAS HIGH COURT IN ORDER DATED 16 TH OCTOBER 2020, DELIVERED IN M/S. NANNU SAMY MOHAN (HUF) V/S ACIT, TCA NO.372 OF 2020. 4. IN THE RESULT, APPEAL IS DISMISSED WITH THE AFOREMENTIONED LIBERTY . ORDER PRONOUNCED IN THE OPEN COURT ON 08.12.2020. MUMBAI, DATED: 08.12.2020 SD/ - SAKTIJIT DEY JUDICIAL MEMBER COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; 3 ASMA NIYAZ MANIHAR (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI