DIMPLE MUKESH CHAUHAN, MUMBAI V. ITO-33(1)(4), MUMBAI

ITA 5774/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9486 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) D BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , HON'BLE ACCOUNTANT MEMBER ITA NO S . 5774 & 5775 /MUM/201 9 (A.Y: 2015 - 16) DIMPLE MUKESH CHAUHAN 1903, BHOOMI ARCADE BUILDING NO. 1 CHS LTD , ATMARAM SAWANT MARG ASHOK NAGAR , KANDIVALI ( EAST ) MUMBAI - 400101 PAN: ADTPC7148P V. ITO - WARD 33(1)(4) ROOM NO . 950, 9 TH FLOOR KAUTILYA BHAVAN , G BLOCK BKC, BANDRA ( EAST ) MUMBAI - 400051 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : S HRI BHARAT ANDHALE DATE OF HEARING : 09 .06.2021 DATE OF PRONOUNCEMENT : 09 .06.2021 O R D E R PER C.N. PRASAD (JM) 1. TH ESE TWO APPEAL S ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 45 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 20.06.2019 FOR THE A.Y . 2015 - 16 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED LETTER DATED 22 ND M ARCH, 2021 AND SUBMITTED AS UNDER: - REF: - APPEAL NOS ITA/5774/MUM/ 2019 & ITA/5 775/MUM/2019 (CASE TYPE DBC) 2 ITA NO S . 5774 & 5775 /MUM/201 9 (A.Y: 2015 - 16) DIMPLE MUKESH CHAUHAN REG: - MRS. DIMPLE MUKESH CHAUHAN : PAN: - ADTPC7148P A . Y . 2015 - 16 SUB: - REQUEST TO ALLOW FOR WITHDRAWAL OF APPEAL TO AVAIL VSV SCHEME, 2020. WITH REFERENCE TO THE ABOVE, WE WISH TO PLACE ON YOUR RECORDS THAT THE ASSESSEE INTENDS TO CLAIM THE BENEFITS OF THE ONGOING VIVAD SE VISHWAS SCHEME (VSV) 2020 AND HENCE HAD FILED THE REQUISITE FORM 1 & 2. THE ASSESSEE'S REQUEST IS ACCEPTED AND THE DEPARTM ENT HAS ISSUED FORM 3 CERTIFICATE # 226994870250121 ACCEPTING THE APPLICATION AND C ONFIRMING THE REFUND DUE TO THE A SSESSEE. TO PROCEED AHEAD WITH THE VSV SCHEME, THE ASSESSEE NOW HAS TO SUBMIT FORM 4 FOR WHICH ONE OF THE CRITERIA IS TO UPLOAD PROOF OF WI THDRAWL OF THE APPEAL. WITH A COPY OF FORM NO 1, 2 & 3 OF VSV SCHEME 2020, WE HEREBY REQUEST YOUR GOOD - SELF TO KINDLY ACCEPT OUR APPLICATION FOR WITH - DRAWL OF ABOVE APPEALS AND ACKNOWLEDGE RECEIPT FOR THE SAME. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAW AL OF THE APPEAL S . ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL S , TH ESE APPEAL S ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 09 .06.2021 . SD/ - SD / - ( S. RIFA UR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 09 .06.2021 GIRIDHAR, SR.PS 3 ITA NO S . 5774 & 5775 /MUM/201 9 (A.Y: 2015 - 16) DIMPLE MUKESH CHAUHAN COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM