SMT. LAXMIBEN KAKADIA, MUMBAI V. JCIT 19 (2), MUMBAI

ITA 5947/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8608 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHAMUMBAI BEFORE SHRI C.N.PRASAD(JUDICIAL MEMBER)AND SHRI S. RIFAURRAHMAN(ACCOUNTANT MEMBER) ITANO.5947/MUM/2019 ASSESSMENT YEAR:2006-07 SMT. LAXMIBEN LALJIBHAIKAKADIA, 202, RADHEVALLABH CO-OP. HSG. SOC. NEARFRENCH BRIDGE, OPERA HOUSE, MUMBAI-400 004 VS. JCIT-19(2), MATRU MANDIR, 2 ND FLOOR, MUMBAI-400 007 PANNO. AHYPK 4250 B APPELLANT RESPONDENT ASSESSEEBY : NONE REVENUEBY : MR. BRAJENDRAKUMAR, DR DATE OF HEARING : 14/06/2021 DATE OF PRONOUNCEMENT : 14/06/2021 ORDER PER S.RIFAUR RAHMAN, A.M. THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-30, MUMBAI [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR2010-11DATED25.03.2015ANDARISESOUTOF PENALTY LEVIEDU/S 271(1)(C)OFTHE INCOMETAX ACT 1961, (INSHORT THEACT). 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEAREDONBEHALFOFTHEASSESSEEINSPITEOFCALLS.VIDELETTERDATED13.05.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX SMT.LAXMIBENLALJIBHAI KAKADIA ITA NO. 5947/M/2019 2 VIVADSEVISHWASACT,2020(ACT3OF 2020)ANDCONFIRMEDTHE RECEIPTOFFORM-3 ANDPRAYERTOWITHDRAWTHE APPEAL. 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED ANDAGREEDTO ALLOW THE WITHDRAWALOF THE APPEAL. 4. IN VIEWOF THE ABOVE, WE DISMISS THE APPEALOF THE ASSESSEE SINCE ASSESSEE HAS PREFERRED TO SETTLE THE ISSUE UNDER VIVAD SE VISHWAS SCHEME AND IT HAS RECEIVED THE ACKNOWLEDGEMENT IN FORM-3. THEREFORE, THIS APPEAL IS ACCORDINGLY DISMISSED. 5. IN THE RESULT,THE APPEAL ISDISMISSED. ORDER PRONOUNCEDINTHEOPENCOURTON 14/06/2021. SD/- SD/- ( C.N.PRASAD ) ( S. RIFAURRAHMAN ) JUDICIALMEMBER ACCOUNTANTMEMBER MUMBAI; DATED: 14/06/2021 RAHUL SHARMA,SR. P.S. COPYOFTHEORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE. BY ORDER, //TRUE COPY// (DY./ASSISTANTREGISTRAR) ITAT,MUMBAI