DY CIT, CC-2(3), MUMBAI V. AVINASH NIVRUTTI BHOSALE, MUMBAI

ITA 433/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8039 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 29-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILAJA RAI
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.433/Mum/2021 (Asse ssment Year :2014-15) DCIT Central Circle-2(3) Room No.803, 8 th Floor Prathishtha Bhavan M.K.Road, Churchgate Mumbai – 400 020 Vs. Shri Avinash Nivrutti Bhosale 2, ABIL House, Ganesh Khind Road Range Hill Corner Pune City, Pune- 411007 PAN/GIR No.ABTPB8151F (Appellant) .. (Respondent) Revenue by Ms. Shailaja Rai Assessee by Shri Vijay Mehta Date of Hearing 22/11/2021 Date of Pronouncement 22/11/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.433/Mum/2021 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-48, Mumbai in appeal No.CIT(A)-48/IT-79/DCCC-2(3)/2019-20 dated 25/01/2021 (ld. CIT(A) in short) against the order of assessment passed u/s. 153A r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 29/05/2019 by the ld. Dy. Commissioner of Income Tax, Central Circle- 2(3), Mumbai (hereinafter referred to as ld. AO). ITA No.433/Mum/2021 M/s. Avinash Nivrutti Bhosale 2 2. We find that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith the letter. Ld. DR also agreed that the Form -5 has been received from assessee. In view of this, we hereby dismiss the appeal pending before us. 4. In the result, appeal of the Revenue is dismissed as withdrawn. Order pronounced in open Court on 22/11/2021. Sd/- (AMARJIT SINGH) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 22/11/2021 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//