KALPESH HARSHAD KINARIWALA, MUMBAI V. ACIT CIRCLE 19 (2), MUMBAI

ITA 6398/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1510 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 07-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , H BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 6398 / MUM/ 2019 ( ASSESSMENT YEAR : 2011 - 12 ) SHRI KALPE SH HARSHAD KINARIWALA 3002, SOMMER SET BUILDING 30 TH FLOOR, OPP. D.MART HIRANANDANI, POWAI MUMBAI 400 076 VS. ASSISTANT COMMISSIONER OF INCOME TAX - CIECLE 19(2) MUMBAI PAN/GIR NO. AAFPK2683J (APPELLANT ) .. (RESPONDENT ) 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 6398/MUM/2016 FOR A.Y. 2011 - 12 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) - 30, MUMBAI IN APPEAL NO. CIT(A) - 30/ACIT 19(2)/10482/2017 - 18 DATED 05/08/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 26/12/2017 BY THE LD. ASST. COMMISSION ER OF INCOME TAX - 19(2), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 6398/MUM/2019 SHRI KALPESH HARSHAD KINARIWALA 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 08/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS 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 IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY G IVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD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, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED 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 , SR.PS ITA NO . 6398/MUM/2019 SHRI KALPESH HARSHAD KINARIWALA 3 COPY OF THE ORDER FO RWARDED 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//