SHRI KAMLESH V DUBEY, MUMBAI V. ITO Wd.-23(1)(1), MUMBAI

ITA 4603/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8213 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• 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 H BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN , AM & BEFORE SHRI RAVISH SOOD , J M / I .T.A. NO . 4603 /MUM/20 19 ( / ASSESSMENT YEAR: 2011 - 12 ) SHRI KAMLESH V. DUBEY , G - 629, MAPLE LEAF RAHEJA VIHA R, CHANDIVALI FARM ROAD, CHANDIVALI, MUMBAI - 400 072 / VS. ITO WD - 23(1)(1), C - 10, 1 ST FLOOR, R. NO. 101, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI - 400 051 ./ ./ PAN/GIR NO. A FXPD1004M ( / APPELLANT ) .. ( / RES PONDENT ) / DATE OF HEARING: 09 / 02 /20 21 /DATE OF PRONOUNCEMENT: 10/02 / 20 21 / O R D E R PER S. R IFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 26.04.2019 PASSED BY LD. COMMISSIONER OF INCOME TAX ( APPEALS) - 40 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT ( A ) ] RELEVANT TO A.Y. 20 11 - 12 . 2 . AT THE OUTSET, WHEN THE APPEAL W AS CALLED OUT FOR HEARING, THE LD. 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). VIDE LETTER DATED 03.02 .2021, HE CONFIRMED TH E RECEIPT OF FORM - 1 & 2 AND PRAYER TO WITHDRAW THE APPEAL. HE PRAYED THAT ITS RIGHT FOR REVIVAL OF THE APPEAL IS PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. ASSESSEE BY : SHRI VALLABH PARMAR , AR REVENUE BY: SHRI GURBINDER SINGH, DR ITA NO. 4603 / MUM/20 19 SHRI KAMLESH V. DUBEY 2 3. THE LD. DR DID NOT OBJECT TO COURSE SO SUGGESTED. 4. CONSIDERED THE RIVAL SUBMISSIONS AND MATERIAL PLACED ON RECORD. WE NOTICE THAT ASSESSEE HAS FILED THE LETTER FOR WITHDRAWAL. ACCORDINGLY, L IBERTY IS GRANTED TO THE ASSESSEE TO REVIVE THE APPEALS IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEE'S DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICAT ION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION 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 B Y HON'BLE MADRAS HIGH COURT]. 5. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO THE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIB UNAL FOR RESTORATION OF ITS APPEAL. 6. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10/02 /202 1 SD/ - SD/ - ( RAVISH SOOD ) (S. RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 10/02 / 202 1 DHANANJAY ( SR.PS ) ITA NO. 4603 / MUM/20 19 SHRI KAMLESH V. DUBEY 3 / 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