RAVIRAJ NARAYAN SHETTY, MUMBAI V. DCIT CIRCLE-2 (3)91), MUMBAI

ITA 6961/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1515 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 6961 / MUM/ 2019 ( ASSESSMENT YEAR : 2011 - 12 ) SHRI RAV IRAJ NARAYAN SHETTY 12A, BALMORAL HALL MOUNT MARY ROAD BANDRA, MUMBAI 400050 VS. DCIT, CIRCLE 2(3)(1) R.NO.552, AAYAKAR BHAVAN M.K.ROAD, NEW MARINE LINES, MUMBAI - 400020 PAN/GIR NO. AALPS0932L (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 6961/MUM/2019 FOR A.Y. 2011 - 12 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS) - 6, MUMBAI IN APPEAL NO. CIT(A) - 6/IT - 07/2018 - 19 DATED 05/08/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 31/10/2018 BY THE LD. DEPUTY COMMISSIONER OF INCOME TAX 2(3)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 6961/MUM/2019 SHRI RAVIRAJ NARAYAN SHETTY 2 2. WE FIND THAT THE LD. AR FILED A LETTER MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESS EE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OP EN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , SR.PS ITA NO . 6961/MUM/2019 SHRI RAVIRAJ NARAYAN SHETTY 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//