MR. DINESH LAKHMICHAND ROHIRA, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3(4), MUMBAI

ITA 5244/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1514 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SREENIV A SA RAGHVAN
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 5244 /MUM/2019 (A.Y: 2016 - 17) DINESH LAKHMICHAND ROHIRA FLAT NO. 2301, DH EERAJ GAURAV HEIGHT TOWER NO. 1 NEW LINK ROAD, ANDHERI (W ) MUMBAI - 400053 PAN: ACWPR1876K V. D CIT CENTRAL CIRCLE - 3 ( 4 ) ROOM NO. 1915, 19TH FLOOR AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400 021 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SREENIV A SA RAGHVAN DATE OF HEARING : 1 2.02.2021 DATE OF PRONOUNCEMENT : 12.02.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 51 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 21.06.2019 FOR THE A.Y . 20 16 - 17. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 05 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - 2 ITA NO. 5244/MUM/2019 (A.Y: 2016 - 17) DINESH LAKHMICHAND ROHIRA REF: DINESH LAKHMICHAND ROHIRA PAN: ACWPR1876K SUBJECT: APPLICATION FOR WITHDRAWAL OF APPEAL (ITA 5244/MUM/2019) --- RESPECTED SIR, IN CONNECTION WITH THE AFORESAID SUBJECT MATTER WE WOULD LIKE TO INFORM YOUR GOODSELF THAT THE ASSESSEE IN CONNECTION WITH THE AFORESAID APPEAL MATTER HAS OPTED TO APPLY UNDER THE VIVAD SE VISHWAAS SCHEME AND PURSUANT TO TH E APPLICATION MADE IN FORM NO.1 AND 2 , THE ASSESSEE HAS ALSO RECEIVED THE FORM NO 3 ON 18/12/2020. WE THEREFORE REQUEST YOUR GOODSELF TO KINDLY TAKE THE AFORESAID I NTO YOUR KIND CONSIDERATION AND DO THE NEEDFUL. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT A SSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 12.02.2021 SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 12 / 02 / 2021 GIRIDHAR, SR.PS 3 ITA NO. 5244/MUM/2019 (A.Y: 2016 - 17) DINESH LAKHMICHAND ROHIRA COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM