ANIL KUMAR S GOYAL, THANE V. ITO 1 (1), THANE

ITA 4476/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8989 (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: A
• Assessment Year: 2007-2008
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: SHREYA DOSHI
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) A BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN , HON'BLE ACCOUNTANT MEMBER ITA NO. 4476/MUM/2019 (A.Y: 2007 - 08 ) ANIL KUMAR S. GOYAL FLAT NO. 103, BUILDING NO. 21 TULSIDHAM, BEHIND CINEMAX NEAR DAV PUBLIC SCHOOL GHODBUNDER ROAD, THANE (W) MUMBAI - 400610 PAN: AAZPG3866D V. INCOME TAX OFFICER WARD - 1(1) 6 TH FLOOR, ASHAR I.T PARK WAGLE INDUSTRIAL ESTATE THANE 400 604 (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. SHREYA DOSHI DEPARTMENT BY : SHRI BRAJENDRA KUMAR DATE OF HEARING : 07.01.2021 DATE OF PRONOUNCEMENT : 07.01.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1, THANE [HEREINAFTER IN SHORT LD.CIT(A)] DATED 06.06.2019 FOR THE A.Y . 2007 - 08 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED LETTER DATED 05.01.2021 AND SUBM ITTED AS UNDER: - 2 ITA NO. 4476/MUM/2019 (A.Y: 2007 - 08) ANIL KUMAR S. GOYAL THE HEARING OF THE ABOVEMENTIONED CASE HAS BEEN FIXED ON 07.01.2021. I WOULD LIKE TO BRING TO YOUR NOTICE THE FOLLOWING REQUEST IN RELATION TO THE SAME I HAD FILED AN APPEAL BEFORE THE HONOURABLE ITAT ON 01 - 07 - 2019 AGAINST THE ORDER OF CIT(A) PASSED ON 06 - 06 - 2019. SINCE MY APPEAL WAS FILED BEFORE 31 - 01 - 2020, I WAS ELIGIBLE TO OPT FOR DIRECT TAX VIVAD SE VISHWAS ACT, 2020. I HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME BY FILING FORM 1 & 2 ON INCOME TAX E - FILING WEBSITE ON 10 - 12 - 2020. THE L EARNED COMMISSIONER OF INCOME TAX HAS ISSUED CERTIFICATE U/S 5(1) OF D IRECT TAX VIVAD SE VISHWAS ACT, 2020 I.E. FORM 3 ON 22 - 12 - 2020 AND DIRECTED US TO MAKE PAYMENTS (ENCLOSED FORM 3). THEREFORE, I REQUEST YOU TO ALLOW ME TO WITHDRAW THE APPEAL PENDING BEF ORE YOUR HONOURS IN VIEW OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. SIMILAR APPEAL FOR THE AY 2005 - 06 (ITA 4475/M/2019) IS FIXED ON 20.01.2021 AND I HAVE OPTED FOR THE VSV SCHEME AND THE LEARNED CIT HAS ISSUED A CERTIFICATE I.E. FORM 3 ON 17 - 12 - 2020. SO , I ALSO REQUEST YOUR GOODSELF TO ALLOW ME TO WITHDRAW THE APPEAL FOR AY 2005 - 06. 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VI VAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION . ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, THE APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESUL T, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 07.01.2021 . SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 07/01/2021 GIRIDHAR, SR.PS 3 ITA NO. 4476/MUM/2019 (A.Y: 2007 - 08) ANIL KUMAR S. GOYAL COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM