MIHIR BIPIN PAREKH, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(2), MUMBAI

ITA 7134/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1501 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 7134/MUM/2018 (A.Y: 201 3 - 14) SHRI MIHIR BIPIN PAREKH RUBY MANSION 9 FORJETTE CROSS LANE GOWALIA TANK, MUMBAI MAHARASHTRA - 400036 PAN: AADPP4223D V. ACIT 16(2) ROOM NO. 207, 2ND FLOOR MATRU MANDIR, TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SREENIV A SA RAGHVAN DATE OF HEARING : 1 2.02.2021 DATE OF PRONOUNCEMENT : 12.02.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 6 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 12.09.2018 FOR THE A.Y . 20 13 - 14. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 16 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - RE: MIHIR B. PAREKH A.Y: 20 13 - 14. PAN: AADPP4223D APPEAL NO. ITA 7134 /MUM/201 8 SUB: WITHDRAWAL OF APPEAL ON RECEIPT OF CERTIFICATE - FORM 3 FROM PCIT, MUMBAI - 19 UNDER THE DTVSV SCHEME . 2 ITA NO. 7134/MUM/2018 (A.Y: 2013 - 14) SHRI MIHIR BIPIN PAREKH ON BEHALF OF OUR ABOVE CLIENT, WE HAVE TO STATE AS UNDER: - ENCLOSING THE FOLLOWING DOCUMENTS: - A) COPY OF FORM 1 & 2 FILED BY ASSESSEE B) COPY OF FORM 3 RECEIVED 1. THE ASSESSEE HAS AVAILED THE BENEFITS OF THE VIVAD SE VISHWAS SCHEME FOR REFUND WITH REFERENCE TO PENDING APPEAL IN AY 2009 - 2010, WHEREIN FORM 1 &2 HAD BEEN FILED ON 25 - 12 - 2020. WE HAVE ALSO RECEIVED A CERTIFICATE FROM THE PCIT, MUMBAI - 1 9 IN FORM 3 ACCEPTING THE ABOVE FORMS, ATTACHED HEREWITH FOR YOUR REFERENCE. 2. WE HAVE TO FILE FORM 4 UNDER THE DTVSV SCHEME FOR COMPLETION OF THE SAID PROCESS, AND FOR THE SAME WE ARE REQUIRED TO ATTACH A PROOF OF WITHDRAWAL OF APPEAL. 3. HENCE, WE REQUE ST YOU TO KINDLY WITHDRAW THE AFORESAID APPEAL UNDER ITAT WITH APPEAL NO. ITA 7134 /MUM/201 8 AS PER THE ABOVE STATED REASONS. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 12.02.2021 SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 12 / 02 / 2021 GIRIDHAR, SR.PS 3 ITA NO. 7134/MUM/2018 (A.Y: 2013 - 14) SHRI MIHIR BIPIN PAREKH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER ( ASSTT. REGISTRAR) ITAT, MUM