M/S SAROJ HARESH VIRA , MUMBAI V. ITO-32(3)(3), MUMBAI

ITA 4569/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3785 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Section: 13

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. 4569 /MUM./2019 ( ASSESSMENT YEAR : 20 13 14 ) MS. SAROJ HARESH VIRA 1201, 12 TH ROAD, RITA GALAXY SAI DARSHAN, SODAWAL LANE BORIVALI (W), MUMBAI 400 092 PAN AACPV2729H . APPELLANT V/S INCOME TAX OFFICER WARD 32(3)(3), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI VIJAY KUMAR MENON DATE OF HEARING 1 5 .0 2 .202 1 DATE OF ORDER 22.02.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 6 TH MAY 2019 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 44 , MUMBAI, FOR THE ASSESSMENT YEAR 20 13 14 . 2. WHEN THE CASE WAS CALLED FOR HEARING, NEITHER THE ASSESSEE NOR ANY OF HER AUTHORISED REPRESENTATIVES APPEARED BEFORE US TO REPRESENT THE CASE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. 2 MS. SAROJ HARESH VIRA CONSEQUENTLY, WE PROCEED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 2. DURING THE COURSE OF HEARING, WE FIND THAT T HE ASSESSEE HAS FILED A LETTER DATED 12 TH FEBRUARY 2021, BEFORE THE REGISTRY OF THE TRIBUNAL SEEKING WITHDRAWAL OF THE AP PEAL 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 SUBMITTED BY THE ASSESSEE IS ACCOMPANIED BY THE ACKNOWLEDGEMENT IN FORM I AND II 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 APPEAL BY THE ASSESSEE. 4. HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED MATERIAL ON RECORD. C ONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENT APPEAL, AS SHE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THIS APPEAL IN THE EVENT THE APPLICATION FILED UNDER VIVAD SE VISHWAS TAX SCHEME IS NOT ACCEPTED BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR, IN SUCH 3 MS. SAROJ HARESH VIRA EVENTUALITY IF THE ASSESSEE SEEKS RESTORATION OF THE PRESENT APPEAL BY FILING MISC. APPLICATION, THE DELAY, IF ANY, SHOULD BE CONDONED WITHOUT INSISTING UPON FILING ANY APPLICATION FOR CONDONATION OF DELAY. THIS IS IN VIEW OF THE DECISION OF THE HONBLE MADRAS HIGH COURT IN ORDER DATED 16 TH OCTOBER 2020, DELIVERED IN M/S. NA NNUSAMY MOHAN (HUF) V/S ACIT, TCA NO.372 OF 2020. WITH THE AFORESAID OBSERVATIONS, THE APPEAL IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.2021 SD/ - C.N. PRASAD JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN JUDICIAL MEMBER MUMBAI, DATED: 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