DR HRISHIKESH DATTATRAY PAL, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2) , MUMBAI

ITA 5246/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3931 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Section: 201; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H , MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI M. BALAGANESH , ACCOUNTANT MEMBER ITA NO. 5246 /MUM/2019 ASSESSMENT Y EAR: 2013 - 14 ITA NO. 5247 /MUM/2019 ASSESSMENT Y EAR: 2014 - 15 & ITA NO. 5 248 /MUM/2019 ASSESSMENT Y EAR: 2015 - 16 DR. HRISHIKESH DATTATRAY PAI, 30 PEARL CENTRE, S B MARG, DADAR (WEST) - 400028 PAN: AABPP2139C VS. DCIT - CENTRAL CIRCLE 3 (2), AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI GURBINDER SINGH ( D R ) DATE OF HEARING: 06 /05 /20 21 DATE OF PRONOUNCEMENT: 06 / 05 /202 1 O R D E R PER SAKTIJIT DEY , JM THESE APPEALS BY THE ASSESSEE ARISE OUT OF THREE SEPARATE ORDERS , ALL DATED 28.05.2019 , OF LEARNED COMMISSIO NER OF INCOME TAX (APPEALS) 51 , MUMB AI CO NFIRMING THE PENALTY IMPOSED UNDER SECTION 271(1) (C) OF THE INCOME TAX ACT , 1961 FOR THE ASSESSMENT YEARS 2013 - 14, 2014 - 15 AN D 2015 - 2016 . 2. WHEN THE APPEALS WERE CALLED FOR HEARING NO ONE WAS PRESENT FOR THE ASSESSEE . HOWEVER, MS. APEKSHA GADA, LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS SENT AN E - MAIL STATING THAT ON INSTRUCTIONS OF THE ASSESSEE, S HE WOULD LIKE TO WITHDRAW THESE APP EALS AS THE ASSESSEE HAS OPTED FOR SETTLING 2 ITA NO S . 52 46 - 5248 / MUM/2019 ASSESSMENT YEAR S : 201 3 - 1 4, 2014 - 15 & 2015 - 16 THE DISPUTE ARISING IN THESE APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS ALSO RECEIVED CERTIFICATE S ISSUED BY THE DESIGNATED AUTHORITY IN FORM 3. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HA S NO OBJECTION TO THE AFORESAID REQUEST OF THE ASSESSEE . 4. IN VIEW OF THE FACTS DISCUSSED ABOVE AND CONSIDERING ASSESSEES REQUEST, WE PERMIT HIM TO WITHDRAW THESE AP PEALS. ACCORDINGLY, APPEALS ARE DISMISSED AS WITHDRAWN. IN THE RESULT, APPEAL S FILED BY THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH MAY , 2021 . SD/ - SD/ - ( M. BALAGANESH ) ACCOUNTANT MEMBER ( SAKTIJIT DEY ) JUDICIAL MEMBER MUMBAI ; DATED: 06 / 05 /202 1 ALINDRA, PS / 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./ASSTT. REGISTRAR) , / ITAT, MUMBAI