INCOME TAX OFFICER-21 (1)(2), MUMBAI V. ASHOK AUTO ACCESSORIES, MUMBAI

ITA 5456/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0383 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD
• Assessee Lawyers: DEEPAK JAIN LD

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.5456/MUM/2019 ( / ASSESSMENT YEAR: 2010-11) ITO - 21 ( 1 )( 2 ) 104, FIRST FLOOR PIRAMAL CHAMBERS, PAREL MUMBAI 400 012. / VS. ASHOK AUTO AC CESSORIES 10,SUN MILL COMPOUND SUN MILL LANE, LOWER PAREL MUMBAI 400 013 $% # ./ # ./PAN/GIR NO. AABFA-2222-K ( ' %' /APPELLANT ) : ( ()%' / RESPONDENT ) ASSESSEE BY : SHRI DEEPAK JAIN, LD. AR REVENUE BY : MS. SMITA VERMA LD. SR. DR / DATE OF HEARING : 16/03/2021 / DATE OF PRONOUNCEMENT : 16/03/2021 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING OF THIS APPEAL, THE LEARN ED COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE HAS ALREADY OP TED FOR SETTLEMENT OF DISPUTE 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 APPEA L HAS BECOME INFRUCTUOUS. 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 16 TH MARCH, 2021. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/03/2021 SR.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. ' %'/ THE APPELLANT 2. ()%'/ THE RESPONDENT 3. !! (' ) / THE CIT(A) 4. !! / CIT CONCERNED 5. Z[ (\, !' \, / DR, ITAT, M UMBAI 6. []_ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.