SHRI DIXIT MANEKCHAND SHAH, MUMBAI V. ACIT CIRCLE-1, Thane

ITA 4256/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4640 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 19-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE I NCOME TAX APPELLATE TRIBUNAL , D BENCH MUMBAI BEFORE : SHRI M.BALAGANESH, A CCOUNTANT M EMBER & SHRI RAVISH SOOD , JUDICIAL MEMBER ITA NO. 4256 /MUM/ 20 18 ( ASSESSMENT YEAR : 201 4 - 1 5 ) SHRI DIXIT MANEKCHAND SHAH 13/A, 402, GOPAL NA GAR KALYAN ROAD BHIWANDI 421 302 DIST. THANE VS. ACIT, CIRCLE - 1, KALYAN, 1 ST FLOOR, MOHAN PLAZA WAYALE NAGAR KHADAKPARA, KALYAN (W) 421 301 PAN/GIR NO. APSPS5390A (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI BHARAT ANDHALE D ATE OF HEARING 26 / 04 /202 1 DATE OF PRONOUNCEMENT 26/04 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4256/MUM/2018 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3, NASHIK IN APPEAL NO. NSK/1006/2017 - 18 DATED 20/04/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 22/12/2016 BY THE LD. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, KALYAN ( HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 4256/MUM/2018 SHRI DIXIT MANIKCHAND SHAH 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 19/04/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION A ND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE AP PEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/04 /2021. SD/ - ( RAVISH SOOD ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 26 / 04/ 2021 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDEN T. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// ITA NO . 4256/MUM/2018 SHRI DIXIT MANIKCHAND SHAH 3