MR. SAMITKUMAR JAIN, Mumbai V. ITO 32 (3)(3), Mumbai

ITA 4944/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4506 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA

Judgement Text

1 ITA 4944/MUM/2019 THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. NO.4944/MUM/2019 (ASSESSMENT YEAR : 2009-10) SHRI SAMIT KUMAR JAIN I, 433, EARTH RESIDENCY D.N. DUBEY ROAD, AMBAVADI DAHISAR (E), MUMBAI-400 058 PAN ABOPJ6104B VS ITO 32(3)(3), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. SMITA VERMA (DR) DATE OF HEARING 03-02-2021 DATE OF PRONOUNCEMENT 03/02/2021 O R D E R PER SAKTIJIT DEY, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13-06-2019 OF LEARNED COMMISSIONER (APPEALS)-44, MUMBAI FOR THE ASSESSMENT YEAR 2009-10. 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS SENT AN E-MAIL ON 27-01-2021 STATING THAT THE ASSESSEE HAD OPTED FOR SETTLING THE 2 ITA 4944/MUM/2019 DISPUTE ARISING IN THIS APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. FURTHER, IT IS STATED, FORM NO.3 HAS NOT YET BEEN RECEIVED BY THE ASSESSEE. 3. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED MATERIALS ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR SETTLING THE DISPUTE ARISING IN THIS APPEAL, I AM INCLINED TO DISMISS THE APPEAL AS WITHDRAWN. HOWEVER, IN THE UNLIKELY EVENT OF ASSESSEES DECLARATION NOT BEING ACCEPTED BY THE DEPARTMENT, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. 4. IN THE RESULT, APPEAL IS DISMISSED WITH AFOREMENTIONED LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03 /02/2021. SD/- (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI, DATED : 03/ 02/2021. PAVANAN, SR.P.S (ON CONTRACT) 3 ITA 4944/MUM/2019 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONENT. 3. THE CIT(A) 4. 4. THE CIT 5. D.R., ITAT, MUMBAI. 6. GUARD FILE. //TRUE COPY// BY ORDER I.T.A.T., MUMBAI.