SHRI ABHAY MUTHA, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

ITA 5448/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4433 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 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 S . 5448 & 5449 /MUM/2019 (A.Y S : 2010 - 11 & 2011 - 12) SHRI ABHAY MUTHA 121, 1 ST FLOOR VITTHALWADI, KALBADEVI ROAD MUMBAI 400002 PAN: AADPM8641G V. DCIT CENTRAL CIRCLE 1(2) ROOM NO. 906, OLD CGO BUILDING M.K. ROAD , NEW MARINE LINES MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHIT GOLECHA DEPARTMENT BY : MS. SMITA VERMA DATE OF HEARING : 20 .09.2021 DATE OF PRONOUNCEMENT : 20 .09.2021 O R D E R PER C.N. PRASAD (JM) 1. ALL THESE APPEAL S ARE FILED BY DIFFERENT ASSESSEES OF SAME FAMILY/GROUP AGAINST DIFFERENT ORDER S OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 40 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y . 20 14 - 15. 2 ITA NOS. 5448 & 5449/MUM/2019 (A.YS: 2010 - 11 & 2011 - 12) SHRI ABHAY MUTHA 2. ASSESSEE S THROUGH HIS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 20 TH SEPTEMBER, 2021 AND SUBMITTED AS UNDER: - RE: SHRI ABHAY MUTHA, 5448/M/2019 AY 2010 - 11 SUB; OPTING FOR VIVAAD SE VISHWAS SCHEME. IN RESPECT OF THE ABOVEMENTIONED CASE WE WOULD LIKE TO STATE THAT THE APPELLANT HAS APPLIED UNDER THE VIVAD SE VISHWAS SCHEME AND HAS RECEIVED FORM 3 AND HAS PAID THE TAXES ON THE SAME (COPY ENCLOSED). IT IS THEREFORE REQUESTED TO ADJUDICATE THE MATTER UNDER THE PROVISIONS OF THE SCHEME. RE: SHRI ABHAY MUTHA, 5449 /M/2019 AY 2011 - 12 SUB : OPTING FOR VIVAAD SE VISHWAS SCHEME. IN RESPECT OF THE ABOVEMENTIONED CASE WE WOULD LIKE TO STATE THAT THE APPELLANT HAS APPLIED UNDER THE VIVAD SE VISHWAS SCHEME AND HAS RECEIVED FORM 3 AND HAS PAID THE TAXES ON THE SAME (COPY ENCLOSED). IT IS THEREFORE REQUESTED TO ADJUDICATE THE MATTER UND ER THE PROVISIONS OF THE SCHEME. 3. ON A PERUSAL OF THE ABOVE LETTER S FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION . THEREFORE, SINCE ASSESSEE HAS OPTED TO SETTLE LITIGATION UNDER VIVAD SE VISHWAS SCHEME NO PURPOSE WOULD SERVE KEEPING THE APPEAL S PENDING . ACCORDINGLY, THESE APPEAL S ARE DISMISSED WITH LIBERTY TO 3 ITA NOS. 5448 & 5449/MUM/2019 (A.YS: 2010 - 11 & 2011 - 12) SHRI ABHAY MUTHA FILE MISCELLANEOUS APPLICATION BY THE ASSESSEE FOR RECALL OF THE APPEAL S IN CASE THE DECLARATION OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME IS NOT ACCEPTED. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 20 .09.2021 . SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 20 .09.2021 GIRIDHAR, SR.PS 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