ITO-19(1)(1), MUMBAI V. ASHOKKUMAR M. VANIGOTA, MUMBAI

ITA 5634/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4924 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 29-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE VIKAS AWASTHY, JUDICIAL MEMBER . 5634/ / 2019 (%. . 2011-12 ) ITA NO.5634/MUM/2019(A.Y.2011-12) INCOME TAX OFFICER -19(1)(2), ROOM NO.204, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400 007 ...... ' / APPELLANT % VS. ASHOKKUMAR M. VANIGOTA, 406, B WING, GOKULDHAM CHS, S.G.MARG, TARDEO, MUMBAI 400 054. PAN: AAAPV6783F ..... ()/ RESPONDENT ASSESSEE BY : LETTER DATED 27 /03/202 1 REVENUE BY : SHRI SUSHIL KUMAR MISHRA %*) / DATE OF HEARING : 30/03/2021 +,- *) / DATE OF PRONOUNCEMENT : 30/03/2021 / ORDER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2, MUMBAI ( IN SHORT THE CIT( A)) DATED 10/06/2019 FOR THE ASSESSMENT YEARS 2011-12. 2. THE ASSESSEE HAS FILED A LETTER DATED 27 /03/2021 STATING THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE APPEAL UNDER V IWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HAS FILED DECLARATION BEFORE THE CONCERNED AUTHORITY. HOWEVER, THE DECLARATION FILED IS STILL PENDING FOR APPROVAL. 2 . 5634/ / 2019 (%. . 2011-12 ) ITA NO.5634/MUM/2019(A.Y.2011-12) 3. SHRI SUSHIL KUMAR MISHRA, REPRESENTING THE DE PARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANT TO SETTLE THE APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. SINCE, THE ASSESSEE HAS OPTED FOR AVAILING THE BENEFIT OF VSVS, THE APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS AND IS THUS, LIABLE TO BE DISMISSED, AS SUCH. 5. LIBERTY IS GRANTED TO THE REVENUE/APPELLANT TO REVIVE THE APPEAL , IF THE ASSESSEE/RESPONDENT FOR ANY REASON WHATSOEVER FAILS TO HONOUR THE COMMITMENT SPECIFIED IN FORM-3 OR THE DECLARATION FIELD UNDER VSVS IS NOT ACCEPTED BY THE CONCERNED AUTHORITY. THE APPEAL BY REVENUE IS DISMISSED AS INFRUCTUOUS, WITH LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, T HE 30 TH DAY OF MARCH, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, /%/ DATED 30/03/2021 VM , SR. PS (O/S) ()01 -) COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT , 2. () / THE RESPONDENT. 3. 2) ( )/ THE CIT(A)- 4. 2) CIT 5. 34()% , . . . , / DR, ITAT, MUMBAI 6. 45678 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI