ITO-28(2)(4), MUMBAI V. SHRI PRABHAKAR DATTATRAY KANDEKAR, MUMBAI

ITA 5424/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0354 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5424/MUM/2019 ( / ASSESSMENT YEAR: 2011-12) ITO - 28(2)(4) R.NO.309, 3 RD FLOOR,6 TH TOWER VASHI RAILWAY STATION COMPLEX VASHI / VS. SH.PRA BHAKAR DATTATRAY KANDEKAR SHOP NO.2, MONARCH PLAZA SECTOR NO.11, CBD BELAPUR NAVI MUMBAI- 400614 $% # ./ # ./PAN/GIR NO. AAGPK-4960-R ( ' %' /APPELLANT ) : ( ()%' / RESPONDENT ) ASSESSEE BY : LETTER DATED 12/03/2021 REVENUE BY : MS. SMITA VERMA LD. SR. DR / DATE OF HEARING : 15/03/2021 / DATE OF PRONOUNCEMENT : 15/03/2021 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING OF THIS APPEAL, THE REGIS TRY PLACED ON RECORD ASSESSEES LETTER DATED 12/03/2021 WHEREIN IT HAS B EEN STATED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUT E FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND RECEIVED FORM NO.5 FROM APPROPRIATE AUTHORITY. THE LD. DR COULD NOT CONTROVERT THE FACT THAT THE APPEAL HAS BECOME INFR UCTUOUS. 2 2. IN VIEW OF FOREGOING, THE APPEAL STAND DISMISSED AS INFRUCTUOUS, HOWEVER, WITH A LIBERTY TO REVENUE TO SEEK RESTORAT ION OF THIS APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHE ME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. THE APPEAL STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2021. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15/03/2021 SR.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. ' %'/ THE APPELLANT 2. ()%'/ THE RESPONDENT 3. (' ) / THE CIT(A) 4. / CIT CONCERNED 5. YZ ([, ' [, / DR, ITAT, M UMBAI 6. Z]_ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.