SMT. RENU DEVI MODI, MUMBAI V. ITO WARD 18(3)(2), MUMBAI

ITA 5616/MUM/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2710 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 28-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.5616/Mum/2019 (A.Y: 2015-16) Smt.Renu Devi Modi, E-8, Bhangwadi, Kalbadevi Road, Kalbadevi, Mumbai-400002 Vs. ITO Ward 18(3)(2) 6 th Floor, Earnest House, Nariman Point, Mumbai-400021 लेख सं./ज आइआर सं./PAN/GIR No. : AABPM5124A Appellant .. Respondent Assessee represented by : None (A’s letter dt. 29.04.2022) Department represented by : Mr.R.A. Dhyani, Sr.DR Date of Hearing 06.05.2022 Date of Pronouncement 10.05.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals)-29, Mumbai passed u/s 250 of the Income Tax Act, 1961 for the assessment year 2015-16. 2. At the time hearing, a letter dated 29-04-2022 was submitted mentioning that the assessee intend to settle the tax litigation by opting for ‘Vivad se Vishwas ITA No. 5616/Mum/2019 Smt Renu Devi Modi Vs Ito Mumbai - 2 - Scheme 2020’ (VSVS 2020) and received Form. no 3&5 under VSVS Rules 2020. Contra, the Ld. DR has no objections. 3. We heard the rival submissions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-5 from the income tax department. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 10.05.2022. Sd/- sd/- ( PRASHANT MAHARISHI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 10.05.2022 SK, PS ITA No. 5616/Mum/2019 Smt Renu Devi Modi Vs Ito Mumbai - 3 - आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / The CIT(A) 4. आयकर आयु猴(अपील) / Concerned CIT 5. िवभागीय 灹ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Mumbai 6. गाड榁 फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, स瀄यािपत 灹ित //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai