SANJAY SHRICHAND UTTAM, Mumbai V. ASST. CIT 23(3), Mumbai

ITA 4614/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6518 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 4614 /MUM/20 19 ( / ASSESSMENT YEAR: 2012 - 13 ) SANJAY SHRICHAND UTTAM, 203, JOANNA, 10 PALI ROAD, BANDRA , WEST, MUMBAI - 400 050 / VS. THE ASSISTANT COMMISSIONER OF INCOME TAX 23 (3 ), MATRU MANDIR, INCOME TAX OFFICE, TARDEO, MUMBAI - 400034 ./ ./ PAN/GIR NO. : AA APU0429K ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 13 / 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 09.04 .2019 PASSED BY LD. COMMIS SIONER OF INCOME TAX (APPEALS) - 34 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 2012 - 13 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF CALLS. VIDE LETTER DATED 12.01.2021 , ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRM ED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : NONE REVENUE BY: SHRI SANJAY J. SETHI , DR ITA NO S . 4614/MUM/2019 SANJAY SHRICHAND UTTAM 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN.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 AWAS THY ) (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) , / ITA T, MUMBAI