SHRI RAMESH VERMA, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), MUMBAI

ITA 5152/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3477 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• 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 J SETHI
• Section: 143(3); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 5152/MUM/2019 ASSESSMENT YEAR: 2009-10 & ITA NO. 5153/MUM/2019 ASSESSMENT YEAR: 2014-15 SHRI RAMESH VERMA, A-101, CLARIDGE APPARTMENT, 3 CROSS LABNS, LOKHANDWALA COMPLEX, SAMARTH NAGAR, ANDHERI WEST, MUMBAI-400 058. VS. DCIT, CC 1 (1), ROOM NO. 903, 9 TH FLOOR, PRATISHTHA BHAVAN, (OLD CGO BUILDING (ANNEXE) M.K. ROAD, MUMBAI-400 020. PAN NO. ABCPV 7139 G APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. SANJAY J. SETHI, DR DATE OF HEARING : 01/03/2021 DATE OF PRONOUNCEMENT : 02/03/2021 ORDER PER N.K. PRADHAN, A.M. THE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4 7, MUMBAI [IN SHORT CIT(A)] AND ARISE OUT OF THE ASSESSMENT COMPLETED U/S 143(3) R.W.S. 153C OF THE INCOME TAX ACT 1961, (THE ACT). 2. THE ASSESSEE/APPELLANT HAS FILED A LETTER DATED 27.02.2021 BEFORE THE TRIBUNAL STATING THAT HE HAS RECEIVED FORM-3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND THEREFORE, HE WOULD LIKE TO WITHDR AW THE ABOVE APPEALS. ITA NO. 5152 & 5153/M/2019 SHRI RAMESH VERMA 2 WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTA L REPRESENTATIVE THE ABOVE SUBMISSION OF THE APPELLANT. 3. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX V IVAD SE VISHWAS ACT, 2020 (ACT NO. 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTER CONNECTED THEREWITH OR INCIDENTAL THERETO. T HE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17.03.2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17.03.2020. IN TERMS OF THE SAI D ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPU TES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEF ORE THE SUPREME COURT OF INDIA. CONSIDERING THE LETTER DATED 27.02.2021 FILED BY TH E APPELLANT WE ARE INCLINED TO DISMISS THESE APPEALS AS WITHDRAWN. 4. IN THE RESULT, THESE APPEALS ARE DISMISSED AS WI THDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02/03/2021. SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 02/03/2021 RAHUL SHARMA, SR. P.S. ITA NO. 5152 & 5153/M/2019 SHRI RAMESH VERMA 3 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// (DY./ASSISTANT REGISTRAR) ITAT, MUMBAI