SHARDA CHAMPAKLAL PUJARA, MUMBAI V. INCOME TAX OFFICER 29(3)(3), MUMBAI, MUMBAI

ITA 5410/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3409 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 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: 19-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• 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. 5410/MUM/2019 ASSESSMENT YEAR: 2009-10 SHARDA CHAMPAKLAL PUJARA B/704, KALP NAGRI, B.R.ROAD, MULUND(WEST) MUMBAI-400 080 VS. ITO-29(3)(3) KAUTILYA BHAVAN 4 TH FLOOR, BKC BANDRA(E) MUMBAI-400 051 PAN NO. ALOPP8823F APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J.SETHI, DR DATE OF HEARING : 11 /03/2021 DATE OF PRONOUNCEMENT : 11/03/2021 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2009-10. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-40, MUMBAI [IN SHORT CIT(A)] AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) OF THE INCOME TAX A CT 1961, (THE ACT). 2. THE ASSESSEE/APPELLANT HAS FILED A LETTER DATED 20/02/2021 BEFORE THE TRIBUNAL STATING THAT HE HAD FILED APPLICATION UNDE R THE VIVAD SE VISHWAS ITA NO. 5410/M/2019 SHARDA CHAMPAKLAL PUJARA 2 SCHEME, 2020 AND THE CONCERNED PRINCIPLE COMMISSIO NER OF INCOME TAX HAS ALSO ISSUED FORM-3. THUS, IT IS STATED THAT THE AP PEAL FILED BY THE ASSESSEE BE TREATED AS WITHDRAWN. WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTAL 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 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 22.02.2021 FILED BY TH E APPELLANT, WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, THIS APPEAL IS DISMISSED AS WITHD RAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11/03/2021 SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 11/03/2021 THIRUMALESH, SR. P.S. ITA NO. 5410/M/2019 SHARDA CHAMPAKLAL PUJARA 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