SHRI. HITEN PRAVINCHANDRA DALAL, MUMBAI V. ITO 18 (1)(3), MUMBAI

ITA 7223/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6860 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 25-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Assessee Lawyers: WITHDRAWAL LETTER
• Section: 143(3); 201

Judgement Text

SHRI. HITEN PRAVINCHAND DALAL VS. ITO 18(1)(3), MUMBAI ITA NOS. 7223 & 7224/MUM/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.7223 & 7224/MUM/2019 (ASSESSMENT YEAR: 201 3 - 1 4 & 2014 - 15 ) SHRI. HITE N PRAVINCHANDRA DALAL 915, HUBTOWN SOLARIS, N.S PHADKE ROAD, OPP. TELLI GALI, NEAR ANDHERI, MUMBAI 400 026 VS. INCOME - TAX OFFICER 18(1)(3) EARNEST HOUSE, NARIMAN POINT; MUMBAI 400 021 PAN NO. AABPD5221H (ASSESSEE) (REVENUE) ASSESSEE BY : WITHDRAWAL LETTER REVENUE BY : SHRI. GURBINDER SINGH, D.R DATE OF HEARING : 02/08/2021 DATE OF PRONOUNCEMENT : 02 /08/2021 ORDER PER RAVISH SOOD, J.M: THE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDER S PASSED BY THE CIT(A) - 53, MUMBAI, DATED 23.09.2019, WHICH IN TURN ARISES FROM THE ORDERS PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961 DATED 29.03.2016 AND 29.12.2016 FOR ASSESSMENT YEARS 2013 - 14 AND A.Y 2014 - 15 , RESPECTIVELY . 2. THE ASSESSEES COUNSEL HAS PLACED ON RECORD LETTERS DATED 01.07.2021, WHEREIN IT IS STATED BY HIM THAT THE ASSESSEE HA D OPTED FOR THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTERS PENDING BEF ORE THE TRIBUNAL FOR A.Y 2013 - 14 AND A.Y 2014 - 15. IT IS FURTHER STATED BY HIM THAT THE ASSESSEE HAD FOR BOTH THE AFOREMENTIONED YEARS RECEIVED FORM 3, DATED 27.04. 2021 FROM THE DESIGNATED AUTHORITY (COPIES ENCLOSED) . ACCORDINGLY, IT IS STATED BY THE ASS ESSEES COUNSEL THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEALS FOR BOTH THE AFOREMENTIONED YEARS MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS HAD BEEN CANVASSED BEFORE US BY THE ASS ESSEES COUNSEL VIDE HIS LETTERS DATED 01.07.2021 . SHRI. HITEN PRAVINCHAND DALAL VS. ITO 18(1)(3), MUMBAI ITA NOS. 7223 & 7224/MUM/2019 2 4. IN VIEW OF THE ABOVE, WE DISMISS BOTH THE CAPTIONED APPEAL S FOR A.Y 2013 - 14 AND A.Y 2014 - 15 AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE N , THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS AFORESAID APPEALS . 5. RESULTANTLY, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 02 /0 8 /2021. SD/ - SD/ - ( S. RIFAUR RAHMAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 02 .0 8 .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