SAMEER JAN MOHAMMED SAMA , Mumbai V. ITO (IT) 4 (2)(1), Mumbai

ITA 5552/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7932 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: RAJESH GANDHI
• Section: 143(3)

Judgement Text

ITA NO.5552/MUM/2019 A.Y. 2011 - 12 SAMEER JAN MOHAMMED SAMA VS. ITO(IT) - 4(2)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.5552 /MUM/2019 (ASSESSMENT YEAR: 2011 - 12 ) SAMEER JAN MOHAMMED SAMA 3, FIRST FLOOR, HILTON APARTMENT, 41, HILL ROAD, BANDRA WEST, MUMBAI 400050 VS. ITO (IT) - 4(2)(1) AIR INDIA BLDG., 16 TH FLOOR, NARIMAN POINT, MUMBAI - 400021 PAN NO. AMNPS3154N (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI RAJESH GANDHI, A.R REVENUE BY : SHRI T.S. KHALSA , D.R DATE OF HEARING : 12/07 /2021 DATE OF PRONOUNCEMENT : 12 /07 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 58 , MUMBAI, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 147 OF T HE INCOME - TAX ACT, 1961 DATED 31.12.2016 FOR ASSESSMENT YEAR 2011 - 12 . 2. LD. A.R. AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SUBMITTED THAT THE ASSESSEE HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL. IT IS STATED BY THE ASSESSEE THAT HE HAD RECEIVED FORM 3 FROM THE DESIGNATED AUTHORITY . IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. ITA NO.5552/MUM/2019 A.Y. 2011 - 12 SAMEER JAN MOHAMMED SAMA VS. ITO(IT) - 4(2)(1) 2 5. RESULTA NTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OB SERVATION RECORDED HEREINABOVE. ORDER PR ON OUNCED IN THE OPEN C OURT ON 12 /07 /2021. SD/ - SD/ - (RAJESH KUMAR) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 12 .07 .2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI