DINESH MADHUKAR ARONDEKAR, MUMBAI V. ACIT 24(1), MUMBAI

ITA 732/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0413 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 732/MUM/2020 ( ASSESSMENT YEARS: 2015-16 ) DINESH MADHUKAR ARONDEKAR R.NO. 8, 3 RD FLOOR, 228-A, PANDURANGA BHAVAN LJ ROAD, MUMBAI 400016 / VS. ACIT 24(1) R.NO. 939, 9 TH FLOOR, KAUTILYA BHAVAN C-41 TO C-43, G BLOCK, BKC BANDRA EAST, MUMBAI. ./ ./ PAN/GIR NO. : AABPA0252F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI NIKHIL R, AR / RESPONDENT BY : SHRI RAVINDRA MISHRA, SR. DR / DATE OF HEARING 10/12/2020 !'# / DATE OF PRONOUNCEMENT 11/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -36, MUMBAI, PASSED U/S. 143(3) OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTENDED TO SETTLE T HE ITA NO . 732 /MUM/2020 DINESH MADHUKAR ARONDEKAR, MUMBAI. - 2 - TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED F OR VIVAD SE VISHWAS SCHEME 2020 AND HAS FILED AN APPLICATION AS ENVISAGED BY THE LD.AR. WE ARE OF TH E VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE AC T TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.12.2020 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL ME MBER MUMBAI, DATED 11/12/2020 KRK, PS