ILESH AMRUTLAL GADHIA, Mumbai V. DCIT-4(2), Mumbai

ITA 551/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1592 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) C BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 551 /MUM/2019 (A.Y: 2013 - 14 ) ILESH AMRUTLAL GADHIA 201, 2 ND FLOOR , VYAPAR BHAVAN 368/370, NARSI NATH STREET MASJID BUNDER (WEST), MUMBAI PAN: AJHPG8596P V. DCIT CC -- 4(2) ROOM NO 1918 AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400021 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RADHAKANT SARAF DEPARTMENT BY : MS. SHREEKALA PARDESHI DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 52 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 05.11.2018 FOR THE A.Y . 20 13 - 14. 2. AT THE TIME OF HEARING THE APPEAL VIRTUALLY, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE OPTED FOR VIVAD SE VISHWAS SCHEME AND FILED DECLARATION AND UNDERTAKING IN FORM - 1 TO SETTLE THE LITIGATION AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. 2 ITA NO. 551/MUM/2019 (A.Y: 2013 - 14) ILESH AMRUTLAL GADHIA 3. IN VIEW OF THE SUBMISSION OF THE LD. COUNSEL THAT ASSESSEE HAS ALREADY FILED APPLICATIO N UNDER VIVAD - SE - VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION , THE AP PEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO FILE MISCELLANEOUS APPLICATION IN CASE THE APPLICATION UNDER VIVAD SE VISHWAS SCHEME IS REJECTED BY THE REVENUE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCE D IN THE VIRTUAL COURT ON 15 . 04 .2021 SD/ - SD/ - ( SHAMIM YAHYA ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 15 / 04 / 2021 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