LAJWANTI JASHANMAL PUNJABI, MUMBAI V. ITO-23(2)(1), MUMBAI, MUMBAI

ITA 6010/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2448 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, M UMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM I.T.A. NO. 6010/MUM/2019 (ASSESSMENT YEAR: 2014-15) LAJWANTI JASHANMAL PUNJABI SHOP NO. 7 & 8, LACHMI BUILDING, PLOT NO. 493, LINKING ROAD, BANDRA (W), MUMBAI-400 050 VS. ITO-23(2)(1) ROOM NO. 111, 1 ST FLOOR, MATRU MANDIR, GRANT ROAD, MUMBAI-400 007 PAN/GIR NO. ACWPP 7322 C ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : WITHDRAWAL LETTER DATED 09.03.2021 RESPONDENT BY : MS. SMITA VERMA DATE OF HEARING : 23.06.2021 DATE OF PRONOUNCEMENT : 23.06.2021 O R D E R PER RAJESH KUMAR, A. M.: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-48, MUMBAI (IN SHORT THE CIT( A)) PERTAINING TO ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, AT THE TIME OF HEARING, THE LD. D R BROUGHT TO OUR NOTICE THE LETTER FILED BY THE ASSESSEE DATED 09.03.2021 REQUESTING T HE BENCH TO ALLOW THE WITHDRAWAL OF THE APPEAL, AS THE ASSESSEE HAS AVAILED THE RESOLUT ION OF DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME. THE LD. DR SUBMITTED THAT SINCE THE ASSESSEE HAS GONE INTO VIVAD SE VISHWAS SCHEME, THE APPLICATION OF THE ASSESSEE MAY BE ALLOWED. 3. AFTER HEARING THE LD DR AND PERUSING THE LETTER FILED BY THE ASSESSEE DATED 9.3.2021 ALONGWITH FORM 3 DATED 7.1.2021, WE DISMISS THE APP EAL OF THE ASSESSEE AS WITHDRAWN. 2 ITA NO. 6010/MUM/2019 (A.Y. 2014-15) LAJWANTI JASHANMAL PUNJABI VS. ITO 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23.06.2021 SD/- SD/ - (SAKTIJIT DEY) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 23.06.2021 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI