KASHYAP P NANDWANA, MUMBAI V. ITO 27(2)(1), MUMBAI

ITA 4578/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6307 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Assessee Lawyers: LETTER DT FILED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! .#$% , ( ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER. . 4578 / / 2019 (. .2009-10 ) ITA NO. 4578/MUM/2019 (A.Y.2009-10) KASHYAP P. NANDWANA, 501, SAI VAIBHAV, R.B.MEHTA MARG, VIKRANT CIRCLE, GHATKOPAR(EAST), MUMBAI 400 077 PAN:ADRPN0485C / VS. : / APPELLANT INCOME TAX OFFICER 27(2)(1) VASHI RLY. STATION COMPLEX, TOWER NO.6, VASHI, NAVI MUMBAI 400 703 : / RESPONDENT ASSESSEE BY : (LETTER DT.11/01/2021 FILED ) REVENUE BY : SHRI SANJAY J. SETHI / DATE OF HEARING : 12/01/2021 / DATE OF PRONOUNCEMENT : 12/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-26, MUMBAI ( IN SHORT THE CIT (A)) DATED 21/12/2018 FOR THE ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE HAS FURNISHED A LETTER DATED 11 /01/2021 STATING THAT THE ASSESSEE HAS FILED A DECLARATION UNDER VIWAD SE VISHWAS SCHEME, 2020( IN 2 ITA NO. 4578/MUM/2019 (A.Y.2009-10) SHORT VSVS) AND IS AWAITING THE ACCEPTANCE OF THE SAME. THE RELEVANT EXTRACTS OF THE LETTER IS REPRODUCED HEREIN BELOW: THE REGISTRAR, BENCH SMC II INCOME TAX APPELLATE TRIBUNAL MUMBAI. SUB: APPEAL NO. 1TA 4578/MUM/2019 KASHYAP P. NANDWANA VS. ITO 27(2)(1), MUMBAI ASSESSMENT YEAR 2009-2010 PAN NO: ADRPN0435C DEAR SIR, ABOVE APPEAL IS FIXED FOR HEARING TODAY. I HAVE APP LIED FOR SETTLEMENT UNDER VIVAD SE VISHWAS SCHEME AND HAVE FILED FORM NO. 1 DATED 09-01-2021. A COPY OF FORM-1 AND FORM 2 DULY ACKNOWLEDGED VIDE RECEIPT NO. 157838641090121 IS ENC LOSED HEREWITH. I HAVE NOT RECEIVED FORM - 3 FROM CIT CONFIRMATION OF VIVAD SE VISHWAS SETTLEMEN T SCHEME AND I AM WAITING FOR THE SAME. I KINDLY THEREFORE REQUEST YOUR HONOR TO ADJOURN THE HEARING AND REFIX THE SAME AFTER A MONTH AND OBLIGE. THANKING YOU, ' KASHYAP P. NANWANA 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. 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. 4578/MUM/2019 (A.Y.2009-10) 6. THE APPEAL OF ASSESSEE IS DISMISSED WITH LIBERTY, AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 12 TH DAY OF JANUARY, 2021. SD/- SD/- (S.RIFAUR RAHMAN) (VIKAS AWASTHY) ( / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, -'/ DATED: 12/01/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. . / THE APPELLANT , 2. /0 / THE RESPONDENT. 3. 10 ( )/ THE CIT(A)- 4. 10 CIT 5. 23/0' , . . . , / DR, ITAT, MUMBAI 6. 345$6 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI