MR. CHETAN LAKHAMSHI VISARIA, MUMBAI V. ACIT-20(1), MUMBAI

ITA 5419/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1519 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SREENIV A SA RAGHVAN
• Section: 271(1)(c); 250; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 5419 /MUM/2019 (A.Y: 2013 - 14 ) MR. CHETAN LAKHAMSHI VISARIA 5, MADHAV BUILDING NO.5 GROUND FLOOR 321 - BUSINESS DEODHAR ROAD, MATUNGA CR MUMBAI - 400019 PAN: AAAPV3215G V. ACIT - 20(1) ROOM NO. 11 3, 1 ST FLOOR PIRAMAL CHAMBERS, LALBAUG MUMBAI (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) 32 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 10.07.2019 FOR THE A.Y . 2013 - 14. 2. ASSESSEE FILED A LETTER DATED 05 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - 1. THE ASSESSEE HAS FILED APPEAL BEFORE YOUR HONOUR U/S. 253 ON 10/7/2019 VIDE E - FILING ACK. NO. 5419/MUM/2019 AGAINST THE ORDER DATED 10/07/2019 U/S. 250 BY CIT(A) - 32. MUMBAI [ORIGINAL ORDER U/S. 271(1)(C) DT. - 29/08/2016]; 2 ITA NO. 5419/MUM/2019 (A.Y: 2013 - 14) MR. CHETAN LAKHAMSHI VISARIA 2. AND WHEREAS TO BUY PEACE OF MIND , YOUR ASSESSEE HAS TAKEN OPPORTUNITY PROVIDED BY THE GOVERNMENT AND FILED APPLICATION UNDER DIRECT TAXE VIVAD SE VISHWAS ACT, 2020, TO END THE LITIGATION (WE ENCLOSE FORM 1 & 2 OF APPLICATION FOR YOUR READY REFERENCE); 3. AND SAID APPLICATION IS ACCEPTED BY HON'BLE PCIT - 20, MUMBAI, VIDE FORM - 3 (COPY ENCLOSED) ISSUED ON 24/11/2020; 4. AND I HAVE MADE PAYMENT OF BALANCE DISPUTED TAX DUES BEING RS.34,876 (COPY OF CHALLAN ENCLOSED) AS PER SAID FORM - 3; 5. AND I, THEREFORE, HEREBY REQUEST YOUR HONOUR TO ALLOW ME TO WITHDRAW THE SAID APPEAL AND OBLIGE. 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FOR M - 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. 5419/MUM/2019 (A.Y: 2013 - 14) MR. CHETAN LAKHAMSHI VISARIA 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