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

ITA 6073/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5443 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MICHAEL JERALD
• Section: 271(1)(c); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER S.NO ITA NO. A.Y APPELLANT RESPONDENT 1 6069/MUM/2018 2011-12 AJAY CHARANDAS ARORA, FLAT NO. 9/10, VAISHALI, SVP ROAD, SANTHCRUZ(W), MUMBAI 400054. PAN AAVPA9906G ITO, DCIT CC-3, MUMBAI. 2 6073/MUM/2018 2011-12 ANIL CHARANDAS ARORA, FLAT NO. 11, VAISHALI, SVP ROAD, SANTHCRUZ(W), MUMBAI 400054. PAN AAVP9903D ITO, DCIT CC-3, MUMBAI. / APPELLANT BY : SHRI SHASHI BEKAL, AR / RESPONDENT BY : SHRI MICHAEL JERALD, DR / DATE OF HEARING 06/10/2020 / DATE OF PRONOUNCEMENT 06/10/2020 / O R D E R PER BENCH: 1. THESE ARE THE APPEALS FILED BY THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-47, MUMBAI PASSED U/S 271(1)(C) AND 250 OF THE INCOME TAX ACT, ITA NO S. 6069& 6073/MUM/2018. - 2 - 1961. SINCE THE SOLE ISSUE INVOLVED IN THESE APPEA LS ARE IDENTICAL AND SIMILAR, FOR THE SAKE OF CONVENIE NCE THEY ARE CLUBBED AND HEARD TOGETHER AND CONSOLIDATE D ORDER PASSED. 2.AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSE E SUBMITTED THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020 AND SUPPORTED HIS SUBMISSIONS WITH THE COPY OF FORM-3 UNDER VIVAD SE VISHWAS ACT, 2020, IN RESPECT OF BOTH THE ASSESSEES AND PRAYED F OR WITHDRAWAL OF THE APPEALS. 3. THE LD. DR HAS NO OBJECTION AS THE ASSESSEE HAS FILED FORM-3 UNDER VIVAD SE VISHWAS SCHEME 2020 AND COMPLIED THE GUIDELINES OF THE SCHEME. 4. WE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. SINCE, THE ASSESSEE HAS OPTED VIVAD SE VISHWAS SCHEME, 2020 AND FILED THE COPY OF FORM 3 AND ALSO PRAYED FOR WITHDRAWAL OF THE APPEAL. ACCORDINGLY, WE DISMISSED THE APPEALS OF T HE ASSESSEES AS WITHDRAWN. ITA NO S. 6069& 6073/MUM/2018. - 3 - 5. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 06.10.2020 SD/- SD/- (S. RIFAUR RAHMAN) (PAVAN K UMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 06/10/2020 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. !'!#$ % / THE CIT(A) 4. % ( ) / CONCERNED CIT 5. ()*++#$ , #$ , ' / DR, ITAT, MUMBAI 6. */01 / GUARD FILE. / BY ORDER, (+ //TRUE COPY// 1. / ( ASST. REGISTRAR) !, / ITAT, MUMBAI