SEEMA NAVEEN BHANDARI, MUMBAI V. ITO -WARD-25(1)(1), MUMBAI

ITA 6389/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1500 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 6389 / MUM/ 2018 ( ASSESSMENT YEAR: 2009 - 10 ) MS. SEEM A NAVEEN BHANDARI 64, KADAMBARI BUILDING SANITORIUM ROAD ANDHERI EAST MUMBAI 400 069 VS. INCOME TAX OFFICER WARD 25(1) (1), MUMBAI ROOM NO.401, C - 10, PRATYAKSHAKAR BHAVAN BKC, BANDRA EAST MUMBAI 400 051 PAN/GIR NO. AADPJ5262E (APPELLANT ) .. (RESPO NDENT ) ASSESSEE BY NONE REVENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 6389/MUM/2018 FOR A.Y. 2009 - 10 ARISES OUT OF THE ORDER BY TH E LD. COMMISSIONER OF INCOME TAX (APPEALS) - 53, MUMBAI IN APPEAL NO. CIT(A) - 53/IT - 190/ITO - 25(1)(1)/2018 - 19 DATED 10/09/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS ACT) DATED 16/12/2016 BY THE LD. INCOME TAX OFFICER 25(1)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 6389/MUM/2018 MS. SEEMA NAVEEN BHANDARI 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 03/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISW AS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , S R.PS ITA NO . 6389/MUM/2018 MS. SEEMA NAVEEN BHANDARI 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//