SMT. RUCHIKA S HALWASIA, Mumbai V. ITO 17(3)(2), Mumbai

ITA 4951/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3746 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

ITA NO . 4951 /MUM/2019 A.Y. 2010 - 11 SMT. RUCHIKA S. HALWASIA VS. ITO - 17(3) - 2 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 4951/ MUM/2019 (ASSESSMENT YEAR: 2010 - 11 ) SMT. RUCHIKA S. HALWASIA 604, VITHALDAS CHAMBER, 16, MUMBAI SAMACHAR MARG, FORT, MUMBAI 400 001 VS. ITO - 17(3) - 2 AAYAKAR BHAVAN, 1 ST FLOOR, ROOM NO. 114, M.K. ROAD, MUMBAI 400 020 PAN NO. AAMPH0742C ( ASSESSEE ) ( REVENUE ) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHALE, D.R DATE OF HEARING : 26/02/2021 DATE OF PRONOUNCEMENT : 01 /03 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 28 , MUMBAI, WHICH IN TURN ARISES FROM THE PENALTY ORDER PASSED BY THE A.O UNDER SEC. 271(1)(C) OF THE INCOME - TAX ACT, 1961, DATED 27.06.2018 FOR ASSESSMENT YEAR 2010 - 11. 2. THE ASSESSEE HAS FILED A LETTE R DATED 10 TH FEBRUARY, 2021, WHEREIN IT IS STATED THAT SHE HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIVED THE CERTIFICATE UNDER SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FROM THE DESIGNATED AUTHORITY. IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITIO N AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH TH E TRIB UNAL FOR RESTORATION OF HER APPEAL. ITA NO . 4951 /MUM/2019 A.Y. 2010 - 11 SMT. RUCHIKA S. HALWASIA VS. ITO - 17(3) - 2 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 01 /03 /2021. SD/ - SD/ - ( N.K. PRADHAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 .03 .2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI