INCOME TAX OFFICER-28(1)(2), MUMBAI V. SHRI ARVIND M. DHOKA, MUMBAI

ITA 5310/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3610 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: NISHANT GANDHI
• Section: 143(3)

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. 5310/MUM/2019 ASSESSMENT YEAR: 2009-10 ITO-28(1)(2) ROOM NO.328, 3 RD FLOOR TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI NAVI MUMBAI-400 703 VS. SHRI ARVIND M.DHOKA M/S. NEWTORNE AGENCY, A/42 VIDHANI MOUNT CHS SECTOR-17, VASHI NAVI MUMBAI-400 703 PAN NO. AAEPD3355R APPELLANT RESPONDENT ASSESSEE BY : SHRI NISHANT GANDHI, AR REVENUE BY : MS. SMITA VERMA, DR DATE OF HEARING : 09/03/2021 DATE OF PRONOUNCEMENT : 09/03/2021 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE REVENUE. THE RELEVAN T ASSESSMENT YEAR IS 2009-10. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-26, MUMBAI [IN SHORT CIT(A)] AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) R.W.S. 147 OF THE I NCOME TAX ACT 1961, (THE ACT). 2. THE ASSESSEE/RESPONDENT HAS FILED A LETTER DATE D 09/03/2021 BEFORE THE TRIBUNAL STATING THAT HE HAS FILED APPLICATION IN FORM-1 AND 2 UNDER THE ITA NO. 5310/M/2019 ARVIND M.DHOKA 2 VIVAD SE VISHWAS SCHEME, 2020 AND HAS RECEIVED FORM -3 FROM THE DESIGNATED AUTHORITY. THUS, IT IS SUBMITTED BY HIM THAT THE CA PTIONED APPEAL BE TREATED AS INFRUCTUOUS. WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTA L REPRESENTATIVE THE ABOVE SUBMISSION OF THE ASSESSEE. 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 DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE SUP REME COURT OF INDIA. CONSIDERING THE LETTER DATED 09/03/2021 FILED BY TH E ASSESSEE, WE ARE INCLINED TO DISMISS THIS APPEAL AS INFRUCTUOUS. HOW EVER, LIBERTY IS GRANTED TO THE REVENUE TO SEEK THE RESTORATION OF THE APPEAL I N THE EVENT THE DECLARATION FILED UNDER THE AFORESAID ACT FILED BY THE ASSESSEE IS CONSIDERED VOID BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR, IN SUCH EVENT UALITY, IF THE REVENUE SEEKS RESTORATION OF THE APPEAL BY FILING MISCELLANEOUS A PPLICATION, THE DELAY IF ANY WOULD BE CONDONED WITHOUT INSISTING UPON FILING ANY APPLICATION FOR CONDONATION OF DELAY. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED AS INFRUCTUOUS SUBJECT TO THE OBSERVATION ABOVE. ITA NO. 5310/M/2019 ARVIND M.DHOKA 3 ORDER PRONOUNCED IN THE OPEN COURT ON 09/03/2021 SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 09/03/2021 RAHUL SHARMA, SR. P.S. 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