VAIBHAV JAIKUMAR RAMPURIA., MUMBAI V. CIT (A)- 10 , MUMBAI

ITA 6414/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3222 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 07-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO.6414 /MUM/2019 A.Y. 2014 - 15 VAIBHAV KUMAR RAMPURIA VS. CIT APPEAL - 10 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 6414/MUM/2019 (ASSESSMENT YEAR: 2014 - 15) VAIBHAV JAIK UMAR RAMPURIA 98/A, 4 TH FLOOR, 342, VITHAL SADAN, KALBADEVI ROAD, MUMBAI 400002 VS. CIT APPEAL - 10 4 TH FLOOR, EARNEST HOUSE, MUMBAI 400021 PAN NO. BDRPR2516K (ASSESSEE) (REVENUE) ASSESSEE BY : NONE REVENUE BY : MS. USHA GAIKWAD , D.R DATE OF HEARING : 09/06 /2021 DATE OF PRONOUNCEMENT : 09 /06 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 21 , MUMBAI, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 23.12.2016 FOR ASSESSMENT YEAR 2014 - 15. 2. THE ASSESSEE HAS FILED A LETTER, WHEREIN IT IS STATED THAT HE HAD FILED AN APPLICATI ON UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIVED THE CERTIFICATE UNDER SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FROM THE DESIG NATED AUTHORITY. IN SUPPORT OF HI S AFORESAID CLAIM THE ASSESSEE HAD ENCLOSED ALONGWITH ITS LETTER FORM 3 ISSUED BY THE DESIGNATED AUTHORITY. IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH TH E TRIBUNAL FOR RESTORATION OF HI S APPEAL. ITA NO.6414 /MUM/2019 A.Y. 2014 - 15 VAIBHAV KUMAR RAMPURIA VS. CIT APPEAL - 10 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 09 /06 /2021. SD/ - SD/ - ( RAJESH KUMAR ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 09 .0 6 .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