DY CIT CC 6 (2), MUMBAI V. MR. ASWIN LALJI GOGARI, MUMBAI

ITA 6641/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5300 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI C.N. PRASAD, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.6641/MUM/2019 ( / ASSESSMENT YEAR: 2016-17) DCIT - CIRCLE 6(2) 1903, 19 TH FLOOR AIR INDIA BUILDING NARIMAN POINT, MUMBAI 400 021 / VS. SHR I ASHWIN LALJI GOGARI 601, NIRANT BUILDING ADENWALA ROAD, MATUNGA (CR) MUMBAI 400 019 PAN NO. : AA CPG - 3773 - C ( /APPELLANT ) : ( ! / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BRAJENDRA KUMAR LD. SR. DR / DATE OF HEARING : 04/05/2021 / DATE OF PRONOUNCEMENT : 04/05/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE REGISTRY PLACED ON RECORD ASSESSEES LETTER DATED 27/04/2021 WHEREIN IT HAS BEEN THAT THE ASSESSEE HAS ALREADY O PTED FOR SETTLEMENT OF DISPUTE FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITY. THE ASSESSEE ALSO UNDERTAKES TO MAKE THE PAYMENT BY 30/ 06/2021 AND 2 THEREAFTER, FURNISH FORM NO.4 AS REQUIRED UNDER THE SCHEME. THE LD. DR COULD NOT CONTROVERT THE FACT THAT THE APPEAL HAS B ECOME INFRUCTUOUS. 2. IN VIEW OF FOREGOING, THE APPEAL STAND DISMISSED AS INFRUCTUOUS WITH A LIBERTY TO REVENUE TO SEEK RESTORATION OF THE APP EAL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. THE ASSESSEE IS DIRECTED TO FURNI SH THE PROOF OF PAYMENT TO LD. AO IN DUE COURSE OF TIME. 3. THE APPEAL STAND DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED ON 04 TH MAY, 2021 SD/- SD/- (C.N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 04/05/2021 SR.PS, JAISY VARGHESE !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. ' ( ) / THE CIT(A) 4. ' / CIT CONCERNED 5. () # * , * , / DR, ITAT, MUMBAI 6. )+,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.