INCOME TAX OFFICER-18(3) (2), MUMBAI , MUMBAI V. SMT RENUDEVI D MODI , MUMBAI

ITA 6132/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4468 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO. 6132/MUM/2019 A.Y. 2015 - 16 ITO - 18(3)(2) VS. SMT. RENUDEVI D. MODI 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.6132 /MUM/2019 (ASSESSMENT YEAR: 2015 - 16 ) INCOME TAX OFFICER - 18(3)(2), ROOM NO. 607, 6 TH FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI - 400021 VS. SMT. RENUDEVI D. MODI E - 8 BHANGWADI, 1 ST FLOOR, KALBADEVI ROAD, MUMBAI - 400002 PAN NO. AABPM5124A (REVENUE) (ASSESSEE) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHALE , SR. D.R DATE OF HEARING : 27 /04/2021 DATE OF PRONOUNCEMENT : 21 /05 /2021 ORDER PER RAVISH SOOD, J.M: THE CAPTIONED APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST T HE ORDER PASSED BY THE CIT(A) - 29, MUMBAI, DATED 25 .07.2019, WHICH IN TURN ARISES FROM THE ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 30.12.2017 FOR A.Y. 2015 - 16 . 2. THE ASSESSEE HAS FILED A LETTER DATED 14 TH APRIL , 2021, WHEREIN IT IS INTER ALIA STATED BY HER THAT SHE HAS FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 WITH RESPECT TO THE CAPTIONED APPEAL FOR A.Y. 2015 - 16 WHICH IS PENDING BEFORE THE INCOME - TAX APPELLATE TRIBUNAL. COPY OF THE FO RM 1 AND FORM 2 FILED BY THE ASSESSEE UNDER THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED ALONGWITH THE PRESENT APPLICATION. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS HAD BEEN CANVASSED BEFORE US. 4. IN VIEW OF THE ABO VE, WE DISMISS THE REVENUE S APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT THE MATTER NOT BEING RESOLVED UNDER T HE VIVAD SE VISHWAS SCHEME THEN THE APPELLANT REVENUE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS AF ORESAID APPEAL. ITA NO. 6132/MUM/2019 A.Y. 2015 - 16 ITO - 18(3)(2) VS. SMT. RENUDEVI D. MODI 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATIONS RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 21 /05 /2021. SD/ - SD/ - ( M. BALAGANESH ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 21 .05 .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