RASHMIN R. SHAH, MUMBAI V. ITO 21 (3)(1), MUMBAI

ITA 416/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3724 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 416/MUM/2019 (A.Y: 2013 - 14) SHRI RASHMIN R. SHAH 23/24, KIRTIKAR MARKET DR. SSVA ROAD, DADAR (W) MUMBAI 400028 PAN: ANBPS2968R V. INCOME TAX OFFICER 21 (3 )(1 ) 207, PIRAMAL CHAMBERS LALBAUG, PAREL MUMBAI 400012 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI JITENDRA SINGH DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 28.09.2021 DATE OF PRONOUNCEMENT : 01 .10 .2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 5 8 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 11.01.2019 FOR THE A.Y . 20 11 - 12. 2. ASSESSEE THROUGH HIS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 03 RD SEPTEMBER, 2021 AND SUBMITTED AS UNDER: - REF: IN THE MATTER OF SHRI RASHMIN R. SHAH ITA NO.: 416/MUM/2019 BENCH: 'SMC' FIXED FOR HEARING: 28/09/2021 ASSESSMENT YEAR: 2013 - 14 2 ITA NO. 416/MUM/2019 (A.Y: 2013 - 14) SHRI RASHMIN R. SHAH SUB: REQUEST TO ALLOW US TO WITHDRAW THE PRESENT APPEAL AS PER THE PROVISIONS OF DTVSV ACT, 2020 THE ABOVE MENTIONED APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 26.11.2018 PASSED BY THE LD . CIT(A) - 48, MUMBAI. THE ASSESSEE SUBMITS THAT HE HAS FILED AN APPLICATION BEFORE THE DESIGNATED AUTHORITY UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO. 3 ON 21.12.2020. COPY OF FORM NO. 3 ISSUED BY THE DESIGNATED AUTHORITY HAS ENCLOSED ALONG WITH THIS APPLICATION. THE ASSESSEE FURTHER SUBMITS THAT HE HAS TO FILE FORM NO. 4 TOGETHER WITH THE PROOF OF WITHDRAWAL OF APPEAL FILED BY HIM. THE ASSESSEE, THEREFORE, HUMBLY REQUE STS YOUR HONOURS TO KINDLY ALLOW THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL AS PER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND OBLIGE. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED CO PY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 01 .10.2021 AS PER RULE 34(4) OF ITAT RULES BY PLACING THE PRONOUNCEMENT LIST IN THE NOTICE BOARD. SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 01 .10 .2021 GIRIDHAR, SR.PS 3 ITA NO. 416/MUM/2019 (A.Y: 2013 - 14) SHRI RASHMIN R. SHAH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM