PRAKASH SOHANLAL SONI, MUMBAI V. CIT (A)-26, MUMBAI

ITA 4663/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6525 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 4663 /MUM/2019 (A.Y: 2011 - 12 ) S HRI PRAKASH SOHANLAL SONI F - 2/7, S ECTOR 15, PHASE I O PP NERUL RAILWAY S TATION N ERUL, NAVI MUMBAI - 400706 PAN: AKYPS5826L V. CIT (A) 26 ROOM NO. 331, 3 RD FLOOR , 6 TH TOWER VASHI RAILWAY STATION COMPLEX VASHI, NAVI MUMBAI 400 703 (APPELLANT) (RESPONDENT) ASSESSEE BY : N ONE DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 20 .01.2021 DATE OF PRONOUNCEMENT : 20 .01.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 26 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 11.04.2019 FOR THE A.Y . 2011 - 12 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 19 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - 2 ITA NO. 4663 /MUM/2019 (A.Y: 2011 - 12 ) S HRI PRAKASH SOHANLAL SONI WITH REFERENCE TO THE ABOVE AND UNDER THE INSTRUCTION FROM OUR ABOVENAMED CLIENT WE STATE THAT, THE ABOVE APPEAL WAS FILED AND IS PENDING BEFORE YOUR HONO UR. HOWEVER, OUR CLIENT HAD OPTED FOR THE VIVAD SE VISHWAS (VSV) SCHEME AS PROVIDED IN THE VIVAD SE VISHWAS ACT 2020. ACCORDINGLY, IN VIEW OF THE SAME, OUR CLIENT HAD ALREADY FILED FORM 1 AND FORM 2 OF VSV SCHEME AND HAVE RECEIVED FORM 3 FROM THE DESIGNATE D AUTHORITY VIDE CERTIFICATE NUMBER 797785920091220, DATED 09/12/2020. AS PROVIDED IN THE VSV SCHEME, OUR ABOVENAMED CLIENT GIVES HIS CONSENT TO WITHDRAW THE AFOREMENTIONED APPEAL. THEREFORE WE REQUEST YOU TO KINDLY CONSIDER THE REQUEST FOR WITHDRAWAL AND ACKNOWLEDGE THE SAME. WE ARE ENCLOSING HEREWITH FORM 3 RECEIVED FROM THE DESIGNATED AUTHORITY FOR YOUR KIND AND READY REFERENCE. 3. O N A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAW AL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN VIRTUAL COURT ON 20.01.2021. SD / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 20 / 01/2021 GIRIDHAR, SR.PS 3 ITA NO. 4663 /MUM/2019 (A.Y: 2011 - 12 ) S HRI PRAKASH SOHANLAL SONI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM