SMT. DIPTIBEN K SHAH, MUMBAI V. ITO 19 (1)(4), MUMBAI

ITA 6488/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8520 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 6488 / / 2019 (%. .2014-15 ) ITA NO. 6488/MUM/2019 (A.Y.2014-15) SMT. DIPTIBEN K SHAH, 31, NANAK NIVAS, D D SATHE MARG, MUMBAI 400 004 PAN:AHPPS 9039K / VS. : / APPELLANT ITO- 19(1)(4), MATRU MANDIR, TARDEO ROAD, MUMBAI 400 007 : / RESPONDENT ASSESSEE BY : NONE ( OPTED FOR VSVS) REVENUE BY : MS. SHREEKALA PARDESHI / DATE OF HEARING : 31/12/2020 / DATE OF PRONOUNCEMENT : 05/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-30, MUMBAI ( IN SHORT THE CIT (A)) DATED 26/08/2019 FOR THE ASSESSMENT YEAR 2014-15. 2. A REQUEST LETTER DATED 16/12/2020 HAS BEEN REC EIVED FROM THE CHARTERED ACCOUNTANT OF THE ASSESSEE STATING THAT THE ASSESS EE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HENCE, WANTS TO WITHDRAW THE APPEAL. THE RELEVANT EXTRACT OF THE AFORESAID LETT ER IS REPRODUCED HEREIN BELOW: 2 ITA NO. 6488/MUM/2019 (A.Y.2014-15) DEAR SIR, RE: SMT. DIPTI KALPESH SHAH- A.Y.2014-15 WITHDRAWAL OF APPEAL ITA 6488/M/19 SMC THE ABOVE MENTIONED ASSESSEE HAS PREFERRED AN APP EAL AGAINST THE ASSESSMENT ORDER FOR A.Y.2014-15 WITH YOUR GOOD HONOUR ON 11.1 0.2019. NOW THE ASSESSEE HAS PREFERRED THE VIVAD SE VISHWA S SCHEME TO SETTLE THE DISPUTE FOR PEACE OF MIND AND FILED FORM 1 & 2 OF THE SAID SCHEME & H AS GOT FORM 3 FROM THE DESIGNATED AUTHORITY. HENCE, THE ASSESSEE IS WITHDRAWING THE SAID APPEAL FILED BEFORE YOUR GOOD HONOUR. KINDLY DO THE NEEDFUL. THANKING YOU, YOURS FAITHFULLY FOR M/S.RRAHUL & ACCOCITES, CHARTERED ACCOUNTANTS SD/- (RRAHUL R. SHAH) PROPRIETOR. 3. MS. SHREEKALA PARDESHI, REPRESENTING THE DEPAR TMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. A PERUSAL OF ABOVE LETTER SHOWS THAT THE ASSESS EES APPLICATION UNDER VSVS HAS BEEN ACCEPTED AND THE DEPARTMENT HAS ISSUED FOR M-3. IN VIEW OF THE ABOVE, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDR AWN. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 05/01/2021 VM , SR. PS(O/S) 3 ITA NO. 6488/MUM/2019 (A.Y.2014-15) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI