APEE GAMS, MUMBAI V. ACIT 19 (1) MUMBAI, MUMBAI

ITA 5960/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9489 (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: 2009-2010
• Appeal Filed On: 18-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: MUKESH ADVANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) A BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , HON'BLE ACCOUNTANT MEMBER ITA NO. 5960 /MUM/201 9 (A.Y: 200 9 - 10) M /S. A PEE G EMS BE - 6012, BHARAT D IAMOND BOURSE B K C , BANDRA (E AST ) MUMBAI - 400051 PAN: AACFA0062A V. ACIT 19 ( 1) ROOM NO. 203, 2 ND FLOOR MATRU MANDIR, TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MUKESH AD VANI DEPARTMENT BY : SHRI B RAJENDRA K UMAR DATE OF HEARING : 14 .06.2021 DATE OF PRONOUNCEMENT : 14 .06.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 3 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 12.07.2019 FOR THE A.Y . 2009 - 10 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 11 TH J UNE, 20 21 AND SUBMITTED AS UNDER: - ' SUB : REQUEST FOR WITHDRAWAL OF APPEAL PROCEEDINGS AS APPELLANT HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 2 ITA NO. 5960 /MUM/201 9 (A.Y: 200 9 - 10) M /S. A PEE G EMS WITH REFERENCE TO ABOVE WHEREIN VIRTUAL HEARING FOR THE ABOVE CASE WAS HELD ON 19/04/2021 BEFORE HONORABLE MEMBERS OF A' BENCH, AND WHEREIN THE NEXT DATE OF HEARING FOR THE ABOVE CASE IS FIXED ON 14/06/2021, TO THIS, PLEASE NOTE THAT THE APPELLANT HAS OPT ED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAX VIVAS SE VISHWAS ACT 2020. WE ENCLOSE HEREWITH FORM 1 & FORM 2 I.E. FORMS FOR FILING DECLARATION AND UNDERTAKING DATED 09/12/2020 & FORM 3 I.E. CERTIFICATE ISSUED U/S 5(1) OF THE DIRECT TAX VIV AS SE VISHWAS ACT 2020 DATED 10/03/2021. AS THE APPELLANT HAS OPTED FOR THE ABOVE SCHEME & HAS PAID ALL THE DUES AS PER THE DIRECT TAX VIVAS SE VISHWAS RULES 2020, HENCE, WE HEREBY REQUEST YOU FOR WITHDRAWAL OF THE APPEAL FILED VIDE ITA APPEAL NO. 5960/MUM /2019 FOR THE ABOVE MENTIONED ASSESSMENT YEAR. YOUR COOPERATION IN THIS REGARD WOULD BE HIGHLY APPRECIATED . 3. O N A PERUSAL OF THE ABOVE LETTER FILED B Y THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPY 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 WITHDR AWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 14 .06.2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 14 .06.2021 GIRIDHAR, SR.PS 3 ITA NO. 5960 /MUM/201 9 (A.Y: 200 9 - 10) M /S. A PEE G EMS 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