MRS. GAZALA MURTUZA SHAMA, Mumbai V. ITO 13 (1)(2), Mumbai

ITA 5723/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4945 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 5723 / /201 9 ((. . 2008-09 ) ITA NO.5723/MUM/2019 (A.Y.2008-09) MRS. GAZALA MURTUZA SHAMA, 10/ROOM NO.32, PATKA MANZIL, S.V.ROAD, NULL BAZAR, MUMBAI 400 003 PAN: AVAPS 2541M ...... * / APPELLANT ( VS. INCOME TAX OFFICER- 13(1)(2), 1 ST FLOOR, KAUTILYA BHAVAN, BKC, BANDRA (E), MUMBAI - 400 051 ..... +,/ RESPONDENT *-/ APPELLANT BY : NONE +,-/ RESPONDENT BY : SH. SUSHIL KUMAR MISHRA (., / DATE OF HEARING : 01/04/2021 /01 ., / DATE OF PRONOUNCEMENT : 01/04/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-56, MUMBAI (IN SHORT THE CIT( A)) DATED 13/06/2019 FOR THE ASSESSMENT YEARS 2008-09. 2 . 5723 / /201 9 ((. .2008-09 ) ITA NO.5723/MUM/2019 (A.Y.2008-09) 2. A LETTER DATED 27/03/2021 HAS BEEN RECEIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME , 2020(IN SHORT VSVS). THE DECLARATION HAS ALREADY BEEN FILED UNDER VSVS A ND FORM-3 IS AWAITED. 3. SHRI SUSHIL KUMAR MISHRA REPRESENTING THE DEPART MENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS T O AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR VSVS AND HAS ALREADY FILED DECLARATION, THE APPEAL BY ASSESSEE IS DISMISSED AT THIS STAGE. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE APP EAL IN THE EVENT DECLARATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE/APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION UNDER VSVS IS NOT ACCEPTED, THE REGISTR Y SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCEL LANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION OF OUTCOME UNDER VSVS [RE. M/S. NANNUSAMY MOHAN(HUF ) VS. ACIT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MAD RAS HIGH COURT]. 6. IN THE RESULT, APPEAL BY ASSESSEE IS DISMISSED, WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 01 ST DAY OF APRIL, 2021. SD./- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 3(/ DATED: 01/04/2021 VM , SR. PS (O/S) 3 . 5723 / /201 9 ((. .2008-09 ) ITA NO.5723/MUM/2019 (A.Y.2008-09) COPY OF THE ORDER FORWARDED TO : 1. * / THE APPELLANT , 2. +, / THE RESPONDENT. 3. 4, ( )/ THE CIT(A)- 4. 4, CIT 5. 56+,( , . . . , / DR, ITAT, MUMBAI 6. 6789: / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI