SANGEETA ASHOKKUMAR CHHAJER, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 15(1)(1), MUMBAI

ITA 5974/MUM/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4523 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 22-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: MOKSHA SALOT

Judgement Text

1 ITA 5974/MUM/2017 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY ( JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. NO.5974/MUM/2017 (ASSESSMENT YEAR : 2013-14) SANGEETA ASHOKKUMAR CHHAJER 302, PERSIPOLISBLDG, PLOT NO.74 SECTOR-17, VASHI NAVI MUMBAI-400 703 PAN : ADKPC2426R VS DCIT-15(1)(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY MS. MOKSHA SALOT (AR) RESPONDENT BY SHRI T.S. KHALSA (DR) DATE OF HEARING 28 -01-2021 DATE OF PRONOUNCEMENT 09/02/2021 O R D E R PER SAKTIJIT DEY, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 30-06-2017 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-24, MUMBAI FOR THE ASSESSMENT YEAR 2013-14. 2 ITA 5974/MUM/2017 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED, THE ASSESSEE HAS FILED LETTER DATED 27-01-2021 STATING THAT SHE HAD FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR SETTLING THE DISPUTE ARISING IN THIS APPEAL. FURTHER, SHE SUBMITTED, FORM NO.3 ISSUED BY THE DESIGNATED AUTHORITY HAS ALSO BEEN RECEIVED. 3. HEARD THE PARTIES AND PERUSED MATERIALS ON RECORD. CONSIDERING THE FACT THAT ASSESSEE HAS OPTED FOR SETTLING THE DISPUTE ARISING IN THE PRESENT APPEAL UNDER THE VIVAD SE VISHWAS SCHEME, 2010 AND FORM NO.3 HAS ALREADY BEEN ISSUED BY THE DISGNATED AUTHORITY, WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. HOWEVER, IN THE UNLIKELY EVENT OF THE DISPUTE NOT BEEN RESOLVED, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. 4. IN THE RESULT, APPEAL IS DISMISSED WITH THE AFOREMENTIONED LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09/02/2021. SD/- SD/- (MANOJ KUMAR AGGARWAL) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 09/ 02/2021. PAVANAN, SR.P.S (ON CONTRACT) 3 ITA 5974/MUM/2017 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONENT. 3. THE CIT(A) 4. 4. THE CIT 5. D.R., ITAT, MUMBAI. 6. GUARD FILE. //TRUE COPY// BY ORDER I.T.A.T., MUMBAI.