ANITA JIYO LALWANI, MUMBAI V. ITO 23(2)(1), MUMBAI

ITA 459/MUM/2012

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3634 (ITAT-MUMBAI)
• Duration Of Justice: 9 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 20-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANPREET SINGH DUGGAL
• Assessee Lawyers: WITHDRAWAL LETTER DT
• Section: 143(3); 254(2); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 459/MUM/2012& ITA NO.1084/MUM/2013 (A.Y: 2005-06 & 2006-07) ANITA JIYO LALWANI, C/O ANAND MUKUL ASSOCIATES, CAS 2, HAZARI BHUVAN, DR. RP ROAD, NEAR MULUND, MULLUND 400080 VS. ITO 23(2)(1) PRATYAKSHAKAR BHAVAN BANDRA MUMBAI ./ ./ PAN/GIR NO. : AAAPL4171F APPELLANT .. RESPONDENT APPELLANT BY : WITHDRAWAL LETTER DT 29.04.2021 RESPONDENT BY : SH RI MANPREET SINGH DUGGAL, DR DATE OF HEARING 13 .0 5 .2021 DATE OF PRONOUNCEMENT 18 .0 5 .2021 / O R D E R PER PAVAN KUMAR GADALE JM: THE ASSESSEE HAS FILED THESE TWO APPEALS AGAIN ST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 11&19, MUMBAI, PASSED U/S. 143(3) AND 25 0 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE LD. COUNSEL FOR THE ASS ESSE HAS FILED A LETTER (EMAIL) DT 29.04.2021 MENTIONIN G THAT ITA NO. 459/MUM/2012 ANITA JIYO LALWANI., MUMBAI - 2 - THE ASSESSEE INTEND TO SETTLE THE TAX LITIGATION B Y OPTING FOR VIVAD SE VISHWAS SCHEME 2020 (VSVS2020) AND F ILED AN APPLICATION IN FORM NO. 1 & 2 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE LD.AR HAS FILED A LET TER ON 29.04.2021 MENTIONING THAT THE ASSESSEE HAS OPTED F OR VIVAAD SE VISHWAS SCHEME 2020 AND RECEIVED FORM-3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEALS PE NDING. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE ACT TO RECALL THE PRE SENT ORDER AS PER PROVISIONS OF LAW. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2021 SD/- SD/- ( S RIFAUR RAHMAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 18.05.2021 KRK, PS ITA NO. 459/MUM/2012 ANITA JIYO LALWANI., MUMBAI - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. '#$%&&' , )* , / DR, ITAT, MUMBAI 6. %-./0 / GUARD FILE. / BY ORDER, '& //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI