DCIT CENTRAL CIRCLE-8(3), MUMBAI V. SHARAD KANTILAL SHAH, MUMBAI

ITA 7359/MUM/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7910 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANTKUMAR CHIMANLAL LEUVALD
• Assessee Lawyers: VSVS EMAIL

Judgement Text

1 आयकर अपीलीय अधिकरण “जी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कु मार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील िं./ I.T .A. No. 7359/ Mum /2018 (धििाारण वर्ा / Asse ssm ent Year: 2010-11) 2. आयकर अपील िं./ I.T .A. No. 7362/ Mum /2018 (धििाारण वर्ा / Asse ssm ent Year: 2012-13) 3. आयकर अपील िं./ I.T .A. No. 7361/ Mum /2018 (धििाारण वर्ा / Assessm ent Year: 2013-14) DCIT- C C – 8(3 ) R. No. 659, 6 th f loo r Aaykar Bha van, M . K. Road, Mum bai-400 020 बिाम/ Vs. Shri Sha rad Kan til al Shah 304, Her ita ge Pla z a J. P. Road, Andher i (W ), Mum bai-400 053 स्थायीलेखा िं./जीआइआर िं./PAN/GIR No. ANRPS-2561-A (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) Revenue by : Shri Hemantkumar Chimanlal Leuva-Ld. DR Assessee by : VSVS email ुनवाई की तारीख/ Date of Heari ng : 23/11/2021 घोषणा की तारीख / Date of P ro nou nc ement : 23/11/2021 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry drew attention to assessee’s e-mail wherein it has been submitted that the assessee has already opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and Form-5 as proof of full and final settlement of tax arrears has already been issued by the appropriate authority. The 2 copies of the same have been placed on record. The Ld. DR could not controvert the fact that the revenue’s appeals have consequently been rendered infructuous. 2. In view of the above foregoing, all the appeals filed by the revenue stands dismissed as infructuous. Order pronounced on 23 rd November, 2021. Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 23/11/2021 Sr.PS, Dhananjay आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT– concerned 5. सवभागीयप्रसतसनसध, आयकरअपीलीयअसधकरण, मुिंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशाि सार/ BY ORDER, उप/सहायक पुंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअधिकरण, मुिंबई / ITAT, Mumbai.