RAJESH NATWARLAL SHAH, Mumbai V. ITO 27 (3)(1), Mumbai

ITA 4454/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8382 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI
• Assessee Lawyers: R S SHAH
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 4454 / / 2019 (%. .2010-11 ) ITA NO. 4454/MUM/2019 (A.Y.2010-11) RAJESH NATWARLAL SHAH, FLAT NO.4, PLOT NO.53, DEVANG SOCIETY, 90 FT.ROAD, GHATKOPAR(EAST), MUMBAI 400 077 PAN:AACPS9519A / VS. : / APPELLANT INCOME TAX OFFICER 27(3)(1) VASHI RLY. STATION COMPLEX, TOWER NO.6, VASHI, NAVI MUMBAI 400 703 : / RESPONDENT ASSESSEE BY : SHRI R.S.SHAH REVENUE BY : SHRI SANJAY SETHI / DATE OF HEARING : 07/01/2021 / DATE OF PRONOUNCEMENT : 07/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-25, MUMBAI ( IN SHORT THE CIT (A)) DATED 20/05/2019 FOR THE ASSESSMENT YEAR 2010-11. 2. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSE SSEE HAS FILED A LETTER DATED 02/01/2021 STATING THAT THE ASSESSEE HAS FILED A DE CLARATION UNDER VIWAD SE 2 ITA NO. 4454/MUM/2019 (A.Y.2010-11) VISHWAS SCHEME, 2020( IN SHORT VSVS) AND IS AWAI TING THE ACCEPTANCE OF THE SAME. THE RELEVANT EXTRACTS OF THE LETTER IS R EPRODUCED HEREIN BELOW: SMC II HEARING ON 7TH JANUARY, 2021 ITANO.:4454/M/19 RAJESH N. SHAH ASSESSMENT YEAR 2010-11 PAN NO.: AACPS9519A WE, UNDER THE INSTRUCTION FROM OUR ABOVE CLIENT, WO ULD LIKE TO STATE AS UNDER: THE ABOVE APPELLANT HAS FILED A PETITION UNDER VIVA D SE VISHWAS SCHEME. THE SAID PETITION IS NOT YET DETERMINED. IN VIEW OF THE SAME, THE APPEAL MAY BE DISMISSED WI TH THE DIRECTION THAT IN CASE PETITION IS NOT ACCEPTED, THE APPELLANT CAN APPROACH THE INCOME TAX APPELLATE TRIBUNAL TO RECEIVE THE MATTER. THANKING YOU. YOURS FAITHFULLY, FOR R.R.SHAH & ASSOCIATES SD/- PARTNER 3. SHRI SANJAY SETHI, REPRESENTING THE DEPARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR VSVS, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AT THIS STA GE. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE THE APPEAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNIC ATION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO .372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 3 ITA NO. 4454/MUM/2019 (A.Y.2010-11) 6. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDR AWN WITH THE LIBERTY AFORESAID ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 07/01/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI