PRAKASH DUGAR, MUMBAI V. ITO 18 (2)(5), MUMBAI

ITA 6440/MUM/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0898 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 06-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No.6440/Mum/2019 A.Y.2015-16 Prakash Dugar Vs. ITO-18(2)(5) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6440/Mum/2019 (A.Y. 2015-16) Prakash Dugar Shop No. 3, Labh Niwas 95, Dr. A.M. Road, Kalbadevi, Mumbai - 400002 Vs. ITO-18(2)(5) Earnest House, Nariman Point, Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AKRPD4068N Appellant .. Respondent Appellant by : None Respondent by : R.A. Dhyani Date of Hearing 30.05.2022 Date of Pronouncement 30.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-29, Mumbai, which in turn arises from the order passed by the A.O. u/s 143(3) of the Income Tax Act, 1961 for A.Y. 2015-16. 2. During the course of appellate proceedings before us the assessee has filed application for withdrawal of appeal vide letter dated 23.02.2022 stating that he opted for “Vivad se Vishwas Scheme” and also enclosed copies of Form No. 1 to 4 along with the application. ITA No.6440/Mum/2019 A.Y.2015-16 Prakash Dugar Vs. ITO-18(2)(5) 2 3. The ld. D.R did not controvert the aforesaid factual position as had been stated 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 In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach the Tribunal for restoration of his appeal within the time limit provided in the Act. 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 30.05.2022. Sd/- Sd/- (Vikas Awasthy) (Amarjit Singh) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 30.05.2022 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