SHIR PRAVIN SHAMJI SHAH, MUMBAI V. INCOME TAX OFFICER W-24(3)(3), MUMBAI, MUMBAI

ITA 5979/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8689 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 5979 / / 2019 (%. .2013-14 ) ITA NO. 5979/MUM/2019 (A.Y.2013-14) SHRI PRAVIN SHAMJI SHAH, 401, PURSHOTTAM APARTMENT, J.P.ROAD, ANDHERI WEST, MUMBAI 400 069 PAN:AADPS 8690K / VS. : / APPELLANT INCOME TAX OFFICER 24(3)(3), ROOM NO.701, 7 TH FLOOR, PIRAMAL CHAMBER, LAL BAUG, PAREL, MUMBAI 400 012. : / RESPONDENT ASSESSEE BY : NONE ( OPTED FOR VSVS) REVENUE BY : SHRI SUSHIL KUMAR MISHRA / DATE OF HEARING : 31/12/2020 / DATE OF PRONOUNCEMENT : 05/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-36, MUMBAI ( IN SHORT THE CIT (A)) DATED 29/06/2019 FOR THE ASSESSMENT YEAR 2013-14. 2. A REQUEST LETTER DATED 21/12/2020 HAS BEEN REC EIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HENCE, WANTS TO WITHDRAW THE APPEAL. THE REL EVANT EXTRACT OF THE AFORESAID LETTER IS REPRODUCED HEREIN BELOW: 2 ITA NO. 5979/MUM/2019 (A.Y.2013-14) DEAR SIR, REF: WITHDRAWAL OF APPEAL ASSESSMENT YEAR 2013-14 - SUBSEQUENT TO RECEIPT OF VSV FORM-3. OUR APPEAL FOR AY 2013-14 AGAINST THE ORDER U/S 143 (3) IS PENDING BEFORE YOU. WE HAD AVAILED THE BENEF IT OF VIVAD SE VISHWAS SCHEME. COPY OF FORM -36 IS ENC LOSED FOR YOUR REFERENCE. WE HAVE RECEIVED THE COPY OF FORM 3 UNDER THE VIVAD SE VISHWAS ACT 2020 ATTACHED HEREWITH. WE WOULD THUS REQUEST YOU TO PLEASE ALLOW US TO WITHDRAW THE APPEAL/ TREAT THE APPEAL AS WITHDRAWN. PLEASE PROVIDE THE WITHDRAWAL NUMBER GENERATED AT Y OUR END WHICH IS REQUIRED TO BE MENTIONED IN FORM - 4 TO BE UPLOADED ON PORTAL TO COMPLETE THE VSV PROCES S. THANKING YOU, THANKING YOU, SD/- (PRAVIN SHAH) ENCL: AS ABOVE 3. SHRI SUSHIL KUMAR MISHRA, REPRESENTING THE DEP ARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. A PERUSAL OF ABOVE LETTER SHOWS THAT THE ASSES SEES APPLICATION UNDER VSVS HAS BEEN ACCEPTED AND THE DEPARTMENT HAS ISSUED FOR M-3. IN VIEW OF THE ABOVE, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRA WN. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 05/01/2021 VM , SR. PS(O/S) 3 ITA NO. 5979/MUM/2019 (A.Y.2013-14) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI