SHRI. HEMCHANDRA B AGRAWAL, Mumbai V. ASSTT. CIT 21(1), Mumbai

ITA 4467/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6796 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI PAVAN KUMAR GADALE , JM / I .T.A. NO . 4467 /MUM/20 19 ( / ASSESSMENT YEAR: 2014 - 15 ) SHRI HEMCHANDRA B. AGRAWAL, 12, 208/210, NEEL TARANG , VEER SAVARKAR MARG, MAHIM, MUMBAI - 400 016 / VS. ACIT 21(1), R. NO. 116, PIRAMAL CHAMBERS, 1 ST FLOOR, LALBAUG, PAREL, MUMBAI - 400 012 ./ ./ PAN/GIR NO. : A AAPA6802E ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 14 / 01 /20 21 /DATE OF PRONOUNCEMENT: 14 /01 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 19.01 .2017 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 48 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 2008 - 09 . 2 . AT THE OUTSET, WHEN THE APPEAL WA S CALLED OUT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF CALLS. VIDE LETTER DATED 06.01.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3. THE LD. DR DID NOT OBJECT TO COURSE SO SUGGESTED. ASSE SSEE BY : NONE REVENUE BY: SHR I GURBINDER SINGH , DR ITA NO. 4467 /MUM/20 19 SHRI HEMCHANDRA B. AGRAWAL 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 14 / 01 /202 1 SD/ - SD/ - ( PAVAN KUMA R GADALE ) (S. RIFAUR RAHMAN ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 14 /01 / 202 1 DHANANJAY ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITA T, MUMBAI