MRS. MANJULA JAGDISH PATIL, MUMBAI V. ITO 26 (2)(2), MUMBAI

ITA 513/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6847 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHDMUMBAI BEFORE SHRI MAHAVIRSINGH (VICEPRESIDENT)AND SHRI S. RIFAURRAHMAN(ACCOUNTANT MEMBER) ITANO.513/MUM/2020 ASSESSMENT YEAR:2011-12 MRS. MANJULAJAGDISH PATIL, ROOMNO. 1, RESHMA CHAWL, PANCH KUTIR, GANESH NAGAR, IITPOWAI, MUMBAI - 400076. VS. ITO-26(2)(2), MUMBAI. PANNO. ASUPP 3353R APPELLANT RESPONDENT ASSESSEEBY : NONE REVENUE BY : MR. BHARAT ANDHALE, DR DATE OF HEARING : 27/07/2021 DATE OF PRONOUNCEMENT : 27 /07/2021 ORDER PER S.RIFAUR RAHMAN, A.M. THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-38, MUMBAI [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR 2011-12 DATED 22.12.2018 AND ARISES OUT OF ASSESSMENT COMPLETEDU/S143(3) R.W.S.147OFTHE INCOMETAXACT,1961 (IN SHORTTHE ACT). 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEAREDONBEHALFOFTHEASSESSEEINSPITEOFCALLS.VIDELETTERDATED10.03.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVADSEVISHWASACT,2020(ACT3OF 2020)ANDCONFIRMEDTHE RECEIPTOFFORM-3 ANDPRAYERTOWITHDRAWTHE APPEAL. MRS. MANJULAJ.PATIL ITA NO. 513/MUM/2020 2 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED ANDAGREEDTO ALLOW THE WITHDRAWALOF APPEAL BYTHE ASSESSEE. 4. IN VIEWOF THE ABOVE, WE DISMISS THE APPEALOF THE ASSESSEE SINCE ASSESSEE HAS PREFERRED TO SETTLE THE ISSUE UNDER VIVAD SE VISHWAS SCHEME AND IT HAS RECEIVED THE ACKNOWLEDGEMENT IN FORM-3 AS WELL. THEREFORE, THIS APPEAL IS ACCORDINGLY DISMISSEDASWITHDRAWN. 5. IN THE RESULT,THE APPEAL ISDISMISSED. ORDER PRONOUNCEDINTHEOPENCOURTON 27/07/2021. SD/- SD/- ( MAHAVIRSINGH ) ( S. RIFAURRAHMAN ) VICEPRESIDENT ACCOUNTANTMEMBER MUMBAI; DATED:27/07/2021 RAHUL SHARMA,SR. P.S. COPYOFTHEORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE. BY ORDER, //TRUE COPY// (DY./ASSISTANTREGISTRAR) ITAT,MUMBAI