A.K.MOTIWALA, Mumbai V. ASSISTANT COMMISSIONER OF INCOME TAX RANGE-23(1), Mumbai

ITA 6667/MUM/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8151 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2017
• Court: TRIBUNAL

Judgement Text

P A G E | 1 ITA NO. 6667/MUM/2017 A.Y. 2009 - 10 M/S A.K. MOTIWALA VS. ACIT, RANGE - 23(1) IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO. 6667 /MUM/2017 (ASSESSMENT YEAR: 2009 - 10 ) M/S A.K. MOTIWALA MANGAL DARSHAN, JN. OF TURNER ROAD & WATERFIELD ROAD BANDRA (W), MUMBAI - 400 050 VS. ACIT, RANGE - 23(1) MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007 PAN AAAFA1948F APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI SATISH CHANDRA RAJORE, D.R DATE OF HEARING: 17 .12 .2018 DATE OF PRONOUNCEMENT: 2 6 .12.2018 O R D E R PER RAVISH SOOD, JM THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 32, MUMBAI DATED 29.09.2017 , WHICH IN TURN ARISES FROM THE ORDER PASSED BY THE A.O UNDER SEC.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (FOR SHORT I.T. ACT), DATED 30.12.2016. 2. THE ASSESSEE APPELLANT HAS FILED A LETTER DATED 05.12.2018 BEFORE US, SEEKING WITHDRAWAL OF THE AFOR EMENTIONED APPEAL VIZ. ITA NO. 6667/MUM/2017 FOR A.Y. 2009 - 10. IT IS STATED BY THE ASSESSEE THAT PURSUANT TO SUBSTANTIAL RELIEF ALLOWED BY THE CIT(A) IN ITS CASE THE RESULTANT DISALLOWANCE STANDS SCALED DOWN TO AN AMOUNT OF RS.4,512/ - ONLY. THE ASSESSEE H AS STATED THAT PURSUANT TO THE AFORESAID FACTS THE APPEAL UNDER CONSIDERATION IS RENDERED AS MERELY ACADEMIC IN NATURE AND NO USEFUL PURPOSE WOULD BE SERVED BY PURSUING THE SAME. THE ASSESSEE ON THE AFORESAID PREMISE HAS SOUGHT OUR LEAVE TO WITHDRAW THE PR ESENT APPEAL. P A G E | 2 ITA NO. 6667/MUM/2017 A.Y. 2009 - 10 M/S A.K. MOTIWALA VS. ACIT, RANGE - 23(1) 3. DURING THE COURSE OF THE HEARING OF THE APPEAL NON E APPEARED ON BEHALF OF THE ASSESSEE APPELLANT. THE LD. DEPARTMENTAL REPR ESENTATIVE (FOR SHORT D.R) ON BEING CONFRONTED WITH THE AFORESAID REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL SUBMITTED, THAT HE HAD NO OBJECTION IN CASE IF THE APPEAL WAS ALLOWED TO BE WITHDRAWN. WE THUS IN THE BACKDROP OF THE AFORESAID FACTS ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL AND ALLOW THE SAME. 4. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED IN THE OPEN COURT ON 2 6 . 12.2018 S D / - S D / - ( SHAMIM YAHYA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 26.12.2018 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI P A G E | 3 ITA NO. 6667/MUM/2017 A.Y. 2009 - 10 M/S A.K. MOTIWALA VS. ACIT, RANGE - 23(1)