SMT. SURJIT KAUR JOHAR, Mumbai V. ITO 19(3)(4), Mumbai

ITA 4549/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3772 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 4549 /MUM./2019 ( ASSESSMENT YEAR : 20 14 15 ) SMT. SURJIT KAUR JOHAR 5, CHUNAM LANE, LAMINGTON ROAD GRANT ROAD, MUMBAI 400 004 PAN ACYPJ9626M . APPELLANT V/S INCOME TAX OFFICER WARD 19 (3)( 4 ), MUMBAI . RESPONDENT ASSESSEE BY : MS. VINITA SHAH REVENUE BY : SHRI VIJAY KUMAR MENON DATE OF HEARING 15 .0 2 .202 1 DATE OF ORDER 22.02.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE PRESENT APPEAL PREFERRED BY THE ASSESSEE CHALLENGING THE ORDER DATED 14 TH MAY 2019 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 30 , MUMBAI, FOR THE ASSESSMENT YEAR 20 14 15. 2. DURING THE COURSE OF HEARING, WE FIND THAT T HE ASSESSEE HAS FILED A LETTER DATED NIL , SENT THROUGH ELECTRONIC MODE SEEKING WITHDRAWAL OF THE APPEAL IN VIEW OF THE FACT THAT S HE HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. THE LETTER 2 SMT. SURJIT KAUR JOHAR SUBMITTED BY TH E ASSESSEE IS ACCOMPANIED B Y THE ACKNOWLEDGEMENT IN FORM 3 OF THE DECLARATION FILED UNDER THE AFORESAID SCHEME. THE AFORESAID LETTER AND THE DECLARATIONS ARE KEPT ON RECORD. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION FOR WITHDRAWAL OF THE A PPEAL BY THE ASSESSEE. 4. HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED MATERIAL ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAW AL OF THE PRESENT APPEAL, AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VI SHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE , AS THE DEPARTMENT ISSUED FORM NO.3 . WITH THE AFORESAID OBSERVATIONS, THE APPEAL IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.2021 SD/ - C.N. PRASAD JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN JUDICIAL MEMBER MUMBAI, DATED: 22.02.2021 3 SMT. SURJIT KAUR JOHAR COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI