ASIMENDRA CHAUDHURI, MUMBAI V. ACIT OSD 26(2), MUMBAI

ITA 4592/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6519 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 4592 /MUM/20 19 ( / ASSESSMENT YEAR: 2011 - 12 ) SHRI ASIMENDRA CHOUDHURY , C/O - SARA & ASSOCIATES, CA, 202 , MAY BUILDING, 297/299/301, PRINCESS STREET NEAR MARINE LINES FLYOVER, MUMBAI - 400 002 / VS. ACIT (OSD) 26(2), ROOM NO. 5, GROUND FLOOR, C - 12 PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI - 400 051 ./ ./ PAN/GIR NO. : A CDPC43 66J ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 12 / 01 /20 21 /DATE OF PRONOUNCEMENT: 15 /01 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 09.05.2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 46 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 2011 - 12 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, THE L D. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (AC T 3 OF 2020). H E FILED LETTER DATED 11.01.2021 CONFIRMING THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : SHRI RYAN SALDANHA, AR REVENUE BY: SHRI SANJAY J. SETHI , DR IT A NO. 4592 /MUM/20 19 SHRI ASIMENDRA CHOUDHURY 2 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME , 2020. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 15 / 01 /202 1 SD/ - SD/ - ( VIKAS AWASTHY ) (S. RIFAUR RAHMAN ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15 /01 / 202 1 DHANANJAY ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI