DCIT - CC 8(3), MUMBAI V. TRUPTI SHARAD SHAH, MUMBAI

ITA 7363/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0063 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PSN
• Section: 143(3); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO. 7363/MUM/2018 ( ASSESSMENT YEARS: 2013-14 ) DCIT CC8(3) RM NO. 659, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400020. / VS. TRUPTI SHARAD SHAH 304, HERITAGE PLAZA, J.P. ROAD, ANDHERI (W), MUMBAI - 400053 ./ ./ PAN/GIR NO. : ABYPS0340N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI T.S. KHALSA, DR / RESPONDENT BY : SMT. TRUPTI SHARAD SHAH / DATE OF HEARING 30/12/2020 !'# / DATE OF PRONOUNCEMENT 30/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE REVENUE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -50, MUMBAI, PASSED U/S. 143(3) OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTENDED TO SETTLE THE TAX LITIGATI ON BY ITA NO . 7363 /MUM/2018 TRUPTI SHARAD SHAH, MUMBAI. - 2 - OPTING FOR VIVAD SE VISHWAS SCHEME 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. WE ARE OF THE VIEW THAT, NO PURPOSE WI LL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGL Y, WE DISMISS THE APPEAL OF THE REVENUE AS WITHDRAWN AND THE APPELLANT IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE ACT TO RECALL THE PRE SENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.12.2020 SD/- SD/- (MANOJ KUMAR AGGARWAL) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL ME MBER MUMBAI, DATED 30/12/2020 KRK, PS ITA NO . 7363 /MUM/2018 TRUPTI SHARAD SHAH, MUMBAI. - 3 - 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI