ASST CIT 23 (3), MUMBAI V. SUMANLATA BANSAL , MUMBAI

ITA 7021/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4762 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA JANG
• Section: 143(3)

Judgement Text

ITA NO.7021/MUM/2019 A.Y. 2011 - 12 ACIT - 23(3) VS. MRS. SUMANLATA BANSAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.7021/MUM/2019 (ASSESSMENT YEAR: 2011 - 12) ACIT - 23(3) ROOM NO. 104, 1 ST FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400007 VS. SUMANLATA BANSAL, 101, NAMAN CENTRE, G - BLOCK, BKC, BANDRA (E), MUMBAI 400 051 PAN NO. AAHPB0141N ( REVENUE ) ( ASSESSEE ) ASSESSEE BY : NONE REVENUE BY : SHRI NARENDRA JANGPANI , D.R DATE OF HEARING : 23/09 /2021 DATE OF PRONOUNCEMENT : 29 /09 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 34 , MUMBAI, DATED 20.08.2019 , 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 ACT), DATED 26.12 .2018 FOR ASSESSMENT YEAR 2011 - 12. 2. THE ASSESSEES COUNSEL HAS PL ACED ON RECORD A LETTER DATED 11.09 . 2021, THEREIN INTIMATING THAT THE ASSESSEE HAD FILED AN APPLICATION UNDER THE DIRECT THE TAX VIVAD SE VISHWAS, ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL. I T IS STATED BY THE ASSESSEE THAT IT HAS RECEIVED FORM 3, DATED 04.02.2021 (COPY ENCLOSED) FROM THE DESIGNATED AUTHORITY. ALSO, COPY OF FORM 4 INTIMATING THE PAYMENT MADE UNDER SUB - SECTION (2) OF SEC. 5 OF THE DIRECT TAX VIVAD VISHWAS ACT, 2020 (3 OF 2020) HA S BEEN ENCLOSED A/W A COPY OF THE CHALLAN. IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE APPEAL FILED BY THE REVENUE HAVING BEEN RENDERED AS INFRUCTUOUS MAY BE DIRECTED TO BE WITHDRAWN. ITA NO.7021/MUM/2019 A.Y. 2011 - 12 ACIT - 23(3) VS. MRS. SUMANLATA BANSAL 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE HAVING BEEN RENDERED AS INFRUCTUOUS IS DISMISSED AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THEN, THE REVENUE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. 5. RESULTANTLY, THE APPEAL FILED BY THE REVENUE HAVING BEEN RENDERED AS INFRUCTUOUS IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATIONS RECO RDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 29 /0 9 /2021. SD/ - SD/ - ( PRAMOD KUMAR ) (RAVISH SOOD) VICE PRESIDNET JUDICIAL MEMBER MUMBAI ; DATED: 29 .09 .2021 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 . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI