SUNIR KHETERPAL, MUMBAI V. ACIT 35(3), MUMBAI

ITA 511/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2428 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Section: 143(3); 201; 13; 22

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , . , BEFORE S H RI MAHAVIR SINGH, VP AND S H RI M. BALAGANESH, AM ./ ITA NO. 511 /MUM/ 2020 ( / ASSESSMENT YEAR 2012 - 13 ) SUNIR KHETERPAL 301, GOPUSH ANNEXE, NORTH SOUTH ROADNO.11, JVPD, VILE PARLE (WEST), MUMBAI - 400 049 / VS. TH E ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 35(3), 802, 8 TH FLOOR, KAUTILYA BHAVAN, BANDRA (EAST), MUMBAI ( / APPELLANT) ( / RESPONDENT) . / PAN NO. AFJPK9904R / APPELLANT BY : NONE / RESPONDENT BY : SHRI T.S. KHALSA, DR / DATE OF HEARING : 1 6 .06.2021 / DATE OF PRONOUNCEMENT : 22 .06.2021 / O R D E R . , / PER M. BALAGANESH , AM : TH IS APPEAL OF ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)] - 46 , MUMBAI [IN SHORT CIT(A)], DATED 10.10.2019 . THE ASSESSMENT WAS FRAMED BY THE ASST. COMMISSIONER OF INCOME TAX 35(3) , MUMBAI (IN SHORT ACIT / AO) FOR THE A.Y. 201 2 - 13 VIDE ORDER DATED 19.02.2015 UNDER SECTION 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER THE ACT). 2 . THE LEARNED DR SUBMITTED THAT ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE FOR THIS ASSESSMENT YEAR UNDER DIRECT TAX ITA N O. 511 /MUM/ 2020 SUNIR KHETERPAL, AY 12 - 13 PAG E | 2 VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND ALSO FILED FORM NO.3 THEREON. 3 . IN VIEW OF FOREGOING, THE APPEAL STAND S DISMISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE APPEALS IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 22 .06. 2021. SD/ - SD/ - ( /MAHAVIR SINGH) ( / M BALAGANESH ) ( / VICE PRESIDENT) ( / ACCOUNTANT MEMBER) , / MUMBAI, DATED : 22 .06.2021 , . / SUDIP SARKAR, SR.PS / COPY OF THE ORDER F ORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDE R, //TRUE COPY// / (ASSTT. REGISTRAR) , / ITAT, MUMBAI