SHRI ANIL JAGDISHRAJ SETH, MUMBAI V. AICT-19(1), MUMBAI

ITA 4283/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0242 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM / I .T.A. NO. 4283 / MUM/ 20 19 ( / ASSESSMENT YEAR: 20 09 - 10 ) SHRI ANIL JAGDISHRAJ SETH, 1201/1202, JIWAN SATYA CHS, 15 TH R OAD, PLOT NO. 411, BANDRA WEST, MUMBAI - 400050. . / VS. ASSISTANT COMMISSIONER OF INCOME TAX - 19(1), 104, 1 ST FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400007 ./ ./ PAN/GIR NO. : AOBPS 8150 E ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 23 / 1 2 / 20 20 /DATE OF PRONOUNCEMENT: 23 / 1 2 / 20 20 / O R D E R PER AMARJIT SINGH, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 09 . 05 .201 9 PASSED BY THE COMMIS SI ONER OF INCOME TAX (APPEALS), 30 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)]. RELEVANT TO THE A.Y. 2009 - 10 . 2 . WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION IN FORM NO. 1 & FORM NO. 2 UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND IS AWAITING FOR FINAL RESOL UTION OF THE MATTER UNDER THE SAID SCHEME. HE SUBMITTED THAT UPON COMPLETION OF THE NECESSARY FORMALITIES, HE WILL WITHDRAW THE APPEAL. IN RESPONSE TO THE SUGGESTION FROM THE BENCH, HE FAIRLY ACCEPTED THAT HE HAS NO OBJECTION TO THE APPEAL BEING DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF THE APPEAL ARE PROTECTED, IN THE EVENT OF, FOR ASSESSEE BY : SHRI PRATIK SHINDE (AR) REVENUE BY: SHRI BRAJENDRA KUMAR (DR) ITA NO. 4283 /M/20 19 A.Y.20 09 - 10 2 SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. 3 . THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME, THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 1 2 /2020 SD/ - SD/ - ( RAJESH KUMAR ) (AMARJIT SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 23 / 12 / 2020 V IJAY PAL SINGH ( SR.PS ) / COPY OF THE ORD ER FORWARDED TO : / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE.