KAUSHAL SAMIR KADAM , MUMBAI V. ACIT -16 (2), MUMBAI, MUMBAI

ITA 5971/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3455 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 18-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Section: 143(3); 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NOS. 5971, 5972 & 5973/MUM/2019 (A.YS: 2011-12, 2012-13 & 2013-14) DR. KAUSHAL SAMIR KADAM CORION FERTILITY CLINIC, 2 ND FLOOR, TRANSA AVENUE, ANDHERI WEST, MUMBAI. VS. ACIT 16(2) AAYAKAR BHAVAN, MK ROAD, MUMBAI. ./ ./ PAN/GIR NO. : AHWPK1763B APPELLANT .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI GURBINDER SINGH , DR DATE OF HEARING 09 .0 3 .2021 DATE OF PRONOUNCEMENT 10 .0 3 .2021 / O R D E R PER PAVAN KUMAR GADALE: THESE THREE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 5 MUMBAI, PASSED U/S. 143(3) R.W.S 147 AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD.AR HAS FILED A LETTER ON 9-3-2 021 DR.KAUSHAL SAMIR KADAM, MUMBAI - 2 - MENTIONING THAT THE ASSESSEE IS INTENDED TO SETTLE THE TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME 2020(VSVS2020) AND FILED AN APPLICATION IN FORM NO . 1 & 2 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3.WE HEARD THE LD.DR AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAAD S E VISHWAS SCHEME 2020 AND HAS FILED APPLICATION AND RECEIVED FORM NO 3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY, WE DISMIS S THE APPEALS OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/ S 254(2) OF THE ACT TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE E ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.03.2021 SD/- SD/- (MANOJ KUMAR AGGARWAL) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 10.03.2021 DR.KAUSHAL SAMIR KADAM, MUMBAI - 3 - KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. '#$%&&' , )* , / DR, ITAT, MUMBAI 6. %-./0 / GUARD FILE. / BY ORDER, '& //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBA I