AJAY CHARANDAS ARORA, MUMBAI V. ITO , DCIT CC- 3 , MUMBAI

ITA 6070/MUM/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8765 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 6070-6071 / / 2018 (%. .2011-12 2012-13 ) ITA NO. 6070-6071/MUM/2018 (A.Y.2011-12 2012-13) AJAY CHARANDAS ARORA, FLAT NO.9/10, VAISHALI,SVP ROAD, MUMBAI 400 054. PAN:AAVPA9906G / VS. : / APPELLANT ITO-DCIT CC-3, PRATHISTA BHAVAN, MUMBAI 400020. : / RESPONDENT ASSESSEE BY : SHRI RAHUL HAKANI REVENUE BY : SHRI SANJAY SETHI / DATE OF HEARING : 30/12/2020 / DATE OF PRONOUNCEMENT : 30/12/2020 / ORDER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS)-47, MUMBAI ( I N SHORT THE CIT(A)) FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13, RESPECTIVELY. BOTH THE IMPUGNED ORDERS ARE OF EVEN DATE I.E. 27/03/2018. 2. SHRI RAHUL HAKANI, ADVOCATE APPEARING ON BEH ALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS OPTING FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) THEREFORE, THE ASSESSEE WISHES TO WITHDRAW APP EALS AT THIS STAGE. THE 2 ITA NO. 6070-6071/MUM/2018 (A.Y.2011-12 2012-13 ) LIBERTY MAY BE GRANTED TO THE ASSESSEE TO REVIVE T HE APPEALS IN CASE THE APPLICATION FILED UNDER VSVS IS NOT ACCEPTED. THE LD. AUTHO RIZED REPRESENTATIVE FOR THE ASSESSEE FILED LETTER DATED 09/09/2020 FROM ASSESSE E TO WITHDRAW THE APPEALS. 3. SHRI SANJAY SETHI, REPRESENTING THE DEPARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. THE ASSESSEE HAS FILED REQUEST LETTER DATED 09/09/2020 TO WITHDRAW THE APPEALS, THE SAME READS AS UNDER:- RE AJAY CHARANDAS ARORA ITA NO.6070/M/2018 & ITA NO.6071/M/2018 BENCH SMC DATE OF HEARING 30/12/2020 SUB: WITHDRAWAL OF APPEAL. RESPECTED SIR, THE ASSESSEE WANTS TO WITHDRAW THE APPEAL AS ASSE SSEE IS OPTING FOR THE VIVAAD SE VISHWAS SCHEME. THANKING YOU, YOURS FAITHFULLY SD/- AJAY CHARANDAS ARORA IN VIEW OF ABOVE REQUEST FROM ASSESSEE, THE APPEALS ARE DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE A PPEALS IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEALS IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICA TION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO .372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 3 ITA NO. 6070-6071/MUM/2018 (A.Y.2011-12 2012-13 ) 6. THE APPEALS ARE DISMISSED AS WITHDRAWN WITH TH E LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON WEDNESDAY THE 30 TH DAY OF DECEMBER, 2020. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 30/12/2020 VM , SR. PS(O/S) 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