CHHAGANLAL D SOLANKI, MUMBAI V. INCOME TAX OFFICER 19(1)(3), MUMBAI

ITA 5139/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0176 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI
• Section: 271(1)(c)

Judgement Text

1 I.T.A. NO. 5139 /MUM/2019 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) I.T.A. NO.5139/MUM/2019 (ASSESSMENT YEAR 2009 - 10) CHHAGANLAL D SOLANKI 99/3, DR. MAHI 3 RD KUMBHARWADA MUMBI - 400 004 PAN : A NLPS8277P VS ITO 9(1)(3), MUMBAI APPELLANT RESPONDENT APPELLANT BY LETTER DATED 16 - 02 - 2021 RESPONDENT BY SHRI SANJAY SETHI , DR DATE OF HEARING 25 - 02 - 2021 DATE OF PRONOUNCEMENT 1 1 - 0 3 - 2021 O R D E R PER SAKTIJIT DEY (JM) THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 07 - 0 6 - 2019 OF LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) - 30 , MUMBAI CONFIRMING THE PENALTY IMPOSED U NDER SECTION 271(1)(C) OF THE INCOME - TAX ACT, 1961 AMOUNTING TO RS.4,08,037/ - FOR THE ASSESSMENT YEA R 20 09 - 1 0 . 2. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, ASSESSEE HAS FILED LETTER DATED 1 6 - 0 2 - 202 1STATING THAT HE HAS OPTED FOR SETTLING THE DISPUTE ARISING IN THIS APPEAL UNDER THE DIRECT TAX 2 I.T.A. NO. 5139 /MUM/2019 VIVAD SE VISHWAS ACT, 2020. COPIES OF THE DECLARATIONS IN FORMS 1 AND 2 HAVE BEEN ATTACHED TO THE LETTER. THEREFORE, THE ASSESSEE HAS EXPRESSED HIS INTENTION TO WITHDRAW THE APPEAL . THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE AFORESAID REQUES T OF THE ASSESSEE. 3. HAVING PERUSED THE MATERIALS ON RECORD AND CONSIDERING THE REQUEST OF THE ASSESSEE, WE PERMIT HIM TO WITHDRAW THE PRESENT APPEAL. ACCORDINGLY, AP PEAL IS DISMISSED AS WITHDRAWN. HOWEVER, IF FOR ANY UNFORESEEN REASON S , ASSESSEES DECLA R A TION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS NOT ACCEPTED BY THE DEPARTMENT, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THE APPEAL. 3. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED ON 1 1 /0 3 /2021. (N.K.PRADHAN) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT : 1 1 /0 3 /2021 PAVANAN COPY TO : 1. APPELLANT 2. RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI