LATE SHRI. RAJESH GORDHANDAS KAPADIA THROUGH LEGAL HEIR MRS. MEENAL R. KAPADIA, Mumbai V. DCIT CC 4 (2), Mumbai

ITA 5565/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4915 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 27-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NISHIT KHATRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO. 5565 /MUM/20 19 ( / ASSESSMENT YEAR: 2015 - 16 ) SHRI RAJESH G. KAPADIA, 9 C WOODLANDS, 67, DR. G. DESHMUKH MARG, PEDDAR ROAD, MUMBAI - 400 026 / VS. DCIT, CC - 4(2), R. NO. 1918, AIR INDIA BLDG, NARIMAN POINT, MUMBAI - 21 ./ ./ PAN/GIR NO. AFZPK0794H ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 25/03 /20 21 /DATE OF PRONOUNCEMENT: 25.03.2021 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESEN T APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 27.06.2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 52, MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A)] RELEVANT TO A.Y. 2015 - 16 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, THE L D. COUNSEL OF THE ASSESSEE SUBMITTED THAT ASSESSEE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (AC T 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3. THE LD. DR DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : SHRI NISHIT KHATRI, AR REVENUE BY: SHRI KAILASH KANOJIA, DR ITA NO. 5565 /MUM /20 19 SHRI RAJESH G. KAPADIA 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 25/03 /20 21. SD/ - SD/ - ( MAHAVIR SINGH) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 25/03 / 202 1 DHANANJAY ( SR.PS ) / 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// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI