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

ITA 5450/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7828 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR LD
• Assessee Lawyers: ROHIT GOLECHA LD
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI C.N. PRASAD , JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 5450 /MUM/20 19 ( / ASSESSMENT YEAR : 2012 - 13 ) SHRI ABHAY MUTHA 121, 1 ST FLOOR, VITTHALWADI, KALBADEVI ROAD, MUMBAI - 400 002 / VS. DCIT CEN.CIRCL E - 1 (2), R. NO. 906, OLD CGO BUILDING, M. K. ROAD, NEW MARINE LINES, MUMBAI - 400 020 ./ ./ PAN/GIR NO . A A DPM - 8641 - G ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI ROHIT GOLECHA , LD. AR REVENUE BY : SHRI BRAJENDRA KUMAR LD. SR. DR / DATE OF HEARING : 01/09 /2021 / DATE OF PRONOUNCEMENT : 01/09/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE LD. AR, AT THE OUTSET, S UBMITTED THAT THE ASSESSEE HAS ALREADY OPTE D FOR SETTLEMENT OF DISPUTE FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITY. THEREFORE, THE ASSESSEE SEEKS WITHDRAWAL OF THE APPEAL. THE LD. SR. DR DID NOT OBJECT TO THE SAME. 2. IN VIEW OF FOREGOING, THE ASSESSEES APPEAL STAND DISMISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE APPEAL, IN 2 CASE THE DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. THE APPEAL STANDS DISMISSED AS W ITHDRAWN. ORDER PRONOUNCED ON 01 ST SEPTEMBER , 2021. SD/ - SD/ - ( C. N. PRASAD ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 01 / 09 /2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.