SHRI. SHARAN P KHANNA, MUMBAI V. ITO 3 (2)(2), MUMBAI

ITA 6475/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6747 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 11-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUM
• Assessee Lawyers: DIVYESH FOTARIA

Judgement Text

ITA NO.6475/MUM/2019 A.Y.2014 - 15 SHRI SHARAN P KHANNA VS. ITO - 3(2)(2) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL ( ACCOUNTANT MEMBER ) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 6475 /MUM/2019 (ASSESSMENT YEAR: 2014 - 15 ) SHRI SHARAN P. KHANNA 105, DALAMAL TOWER, 211, FREE PRESS JOURNAL MARG, NARIMAN POINT, MUMBAI 400021 VS. ITO - 3(2)(2) AAYAKAR BHAVAN, M.K. ROAD, 400020 PAN NO. AACPK5224G (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI DIVYESH FOTARIA , A.R REVENUE BY : SHRI SUMIT KUM AR, D.R DATE OF HEARING : 01/04 /2021 DATE OF PRONOUNCEMENT : 01 /04 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 8, MUMBAI , DATED 20.05.2019 FOR ASSESSMENT YEAR 2014 - 15, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3), DATED 22.12.2016 . 2. THE ASSESSEE VIDE A LETTER FILED ON 31 ST MARCH , 2021 HAD THEREIN STATED THAT SHE HAD FIL ED AN APPLICATION IN FORM NO. 1 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFOR ESAID MATTER PENDING BEFORE THE TRIBUNAL. ACCORDINGLY, TH E ASSESSEE HAD REQUESTED THAT SHE MAY BE PERMITTED TO WITHDRAW THE CAPTIONED APPEAL. 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME T HE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HER APPEAL. ITA NO.6475/MUM/2019 A.Y.2014 - 15 SHRI SHARAN P KHANNA VS. ITO - 3(2)(2) 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 01 /04 /2021. SD/ - SD/ - ( MANOJ KUMAR AGGARWAL) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 .04 .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