USHA HITESH SANGHAVI, MUMBAI V. ITO 19 (3)(5), MUMBAI

ITA 6640/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5013 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARISH SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 6640 /MUM./2019 ( ASSESSMENT YEAR : 20 14 15 ) USHA HITESH SANGHAVI 297, TARDEO ROAD WHILE MANSION 1 ST FLOOR, OPP. BANK OF INDIA NANA CHOWK, MUMBAI 400 007 PAN AFBPS4388F . APPELLANT V/S INCOME TAX OFFICER WARD 19(3)(5), MUMBAI . RESPONDENT ASSESSEE BY : SHRI HARISH SHARMA REVENUE BY : MS. USHA GAIKWAD DATE OF HEARING 19 .0 4 .202 1 DATE OF ORDER 19.04.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE PRESENT APPEAL PREFERRED BY THE ASSESSEE CHALLENGING THE ORDER DATED 24 TH JULY 2019, PASSED BY THE LEARNED COMMISSIONER (APPEALS) 30 , MUMBAI, PERTAINING TO THE ASSESSMENT YEAR 2014 15. 2. CONSIDERED THE SUBMISSIONS OF THE LEANED COUNSEL APPEARING FOR BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WHILE GOING THROUGH THE RECORD AVAILABLE BEFORE US, WE FIND THAT THE ASSESSEE HAS FILED A LETTER DATED 1 ST APRIL 2021, SEEKING ADJ OURNMENT OF HEARING OF 2 USHA HITESH SANGHAVI THE PRESENT APPEAL. THE SUBMISSIONS SO MADE BY THE LEANED COUNSEL FOR THE ASSESSEE IS REPRODUCED BELOW: TO SETTLE THE DISPUTES INVOLVED IN THE ABOVE APPEAL, ASSESSEE APPELLANT HAS FILED APPLICATION IN FORM NO.1 & FORM NO.2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ON 25/03/2021 AND AWAITING FORM NO. 3 TO BE ISSUED BY CONCERNED PR. C.LT., MUMBAI - 19 UNDER THE SAID ACT DETERMINING THE DISPUTED TAX PAYABLE/REFUNDABLE BY/TO THE ASSESSEE APPELLANT (COPY OF FORM NO.1 IS ENCLOSED). FURTHER EXTENDED LAST DATE FIXED UNDER THE SAID ACT FOR PAYMENT OF DISPUTED TAX INVOLVED IN THE ABOVE APPEAL IS 30 TH APRIL, 2021, AND APPLICATION MADE BY ASSESSEE APPELLANT IN THIS ~EGARD IS ALSO SUBJECT TO ISSUE OF FORM NO.5 BY CONCERNED PRINCIPAL COMMIS SIONER OF INCOME TAX FOR ULTIMATE SETTLEMENT OF THE MATTER. IN VIEW OF THE ABOVE WE HUMBLY REQUEST THAT HEARING FIXED IN THE ABOVE APPEAL ON 19/04/2021 EITHER MAY BE POSTPONED TO ANY DATE AFTER 30 TH APRIL, 2021 OR APPEAL MAY BE DISMISSED IN LIMINE WITH A N OPTION TO RECALL THE SAME IF FOR ANY UNFORESEEN REASON APPLICATION MADE BY ASSESSEE APPELLANT UNDER THE ABOVE MENTIONED ACT DOES NOT ATTAIN THE FINALITY. DULY EXECUTED LETTER OF AUTHORITY BY THE ASSESSEE APPELLANT IN OUR FAVOUR TO REPRESENT THE MATTER BEARING STAMP DUTY OF RS.500/ - IS ALSO ENCLOSED HEREWITH. 3. AS IT APPEARS FROM THE ABOVE, THE ASSESSEE HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. THE LETTER SUBMITTED BY THE ASSESSEE IS ACCOMPANIED BY THE ACKNOWLEDGEMENT IN FORM NO.1 AND 2. HOWEVER, FORM S NO.3 AND 5 , HAS NOT YET BEEN RECEIVED BY THE ASSESSEE FROM THE REVENUE SIDE. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION WITH REFERENCE TO THE SUBMISSIONS MADE BY THE LEANED COUNSEL FOR THE ASSESSEE. THE AFORESAID LETTER ALONG DECLARATION IN FORM NO.1 AND 2, ARE ALSO KEPT ON RECORD. CONSIDERING THE FACT THAT THE LEANED COUNSEL 3 USHA HITESH SANGHAVI FOR THE ASSESSEE HIMSELF HAS PRAYED FOR DISMISSING THE PRESENT APPEAL IN LIMINE BY PROVIDING LIBERTY TO RECALL THIS ORDER IN THE EVENT OF REVENUE NOT ACCEPTING THE REQUEST OF THE ASSESSEE FOR SETTLING THE DISPUTE UNDER THE PROVISIONS OF VSVS , CONSEQUENTLY, WE HOLD THAT THERE IS NO NECESSITY IN KEEPING THE PRESENT APPEAL PENDING SINCE THE ASSESSEE HAS APPR OACHED THE REVENUE FOR SETTLING THE DISPUTE UNDER THE PROVISIONS OF VSVS. HOWEVER, LIBERTY IS HEREBY GRANTED TO THE ASSESSEE TO RECALL THE PRESENT APPEAL IN THE EVENT REVENUE IS NOT ACCEPTING THE REQUEST OF THE ASSESSEE FOR SETTLING THE DISPUTE UNDER THE P ROVISIONS OF VSV. WI TH THE SE OBSERVATIONS, WE HOLD THAT THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS SUCH IN LIMINE . 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.04.2021 SD/ - VIKAS AWASTHY JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 14.04.2021 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI