PRADIP KUMAR DWIVEDI, MUMBAI V. INCOME TAX OFFICER WARD 3(2), THANE

ITA 5995/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3739 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO .5995/MUM/2018 A.Y. 2014 - 15 PRADIP KUMAR DWIVEDI VS. ITO, WARD 3(2) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO.5995MUM/2018 (ASSESSMENT YEAR : 2014 - 15 ) PRADIP KUMAR DWIVEDI ATLANTA RESIDENCY BLDG. NO. 10, FLAT NO. 104, ANJURPHATA, KAMTGHAR ROAD, BHIVANDI, THANE 421302 VS. INCOME - TAX OFFICER, WARD 3(2) ASHAR I.T. PARK, ROOM NO. 4, AMBIKA NAGAR, WAGLE ESTATE, THANE - 400604 PAN NO. ADZPD0168J ( ASSESSEE ) ( REVENUE ) ASSESSEE BY : SHRI RAJESH ATHAVLE , A.R REVENUE BY : SHRI BHARAT ANDHALE, D.R DATE OF HEARING : 26/02/2021 DATE OF PRONOUNCEMENT : 01 /03 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 2 , THANE , WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 26.12 .2016 FOR ASSESSMENT YEAR 2014 - 15. 2. THE ASSESSEE HAS FILED A LETTE R DATED 16 TH FEBRUARY, 2021, WHEREIN IT IS STATED THAT HE SEEKS TO FILE AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL . AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE THAT APPLICATION HAS BEEN FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME WITH THE DESIGNATED AUTHORITY . IT IS STATED BY THE ASSESSEE THAT I N THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. ITA NO .5995/MUM/2018 A.Y. 2014 - 15 PRADIP KUMAR DWIVEDI VS. ITO, WARD 3(2) 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 01 /03 /2021. SD/ - SD/ - ( N.K. PRADHAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 .03 .2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI