SMT. SUMITRA SURESHKUMAR JAIN, Mumbai V. ITO WARD 18(3)(4), Mumbai

ITA 739/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1925 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 739 / /201 9 ((. .2011-12 ) ITA NO. 739/MUM/2019 (A.Y.2011-12) SMT. SUMITRA SURESHKUMAR JAIN, 3 RD FLOOR, 34/36, CHAMPA GALLI, KALBADEVI ROAD, MUMBAI 400 002 PAN: AAEPJ 7577P / VS. : / APPELLANT INCOME TAX OFFICER ,WARD 18(3)(4), 608, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 021 : / RESPONDENT ASSESSEE BY : NONE REVENUE BY : MS SMITA VERMA / DATE OF HEARING : 04/11/2020 / DATE OF PRONOUNCEMENT : 04/11/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-53, MUMBAI (IN SHORT THE CIT(A)) DATED 20/12/2018 FOR THE ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE HAS FILED AN APPLICATION SEEKING WI THDRAWAL OF APPEAL IN THE LIGHT OF THE FACT THAT THE ASSESSEE IS SEEKING BENEFIT UNDER VIWAD SE 2 ITA NO. 739/MUM/2019 (A.Y.2011-12) VISHWAS SCHEME, 2020( IN SHORT VSVS). THE ASSE SSEE HAS FILED COPY OF ACKNOWLEDGEMENT AND FORM NO.1 FILED UNDER THE SAID SCHEME. 3. MS. SMITA VERMA, REPRESENTING THE DEPARTMENT HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL AT THIS STAGE UNDER VSVS B Y THE ASSESSEE. 4. HEARD. IN VIEW OF THE FACT THAT ASSESSEE HAS MA DE AN APPLICATION UNDER VSVS THE ASSESSEE IS ALLOWED TO WITHDRAW APPEAL AT THIS STAGE. THUS, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO RESTORE TH E APPEAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR COND ONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER I S FILED BEYOND TIME [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 6. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRA WN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED ON MONDAY THE 4 TH DAY OF NOVEMBER, 2020. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, +(/ DATED: 04 /11/2020 VM , SR. PS(O/S) 3 ITA NO. 739/MUM/2019 (A.Y.2011-12) COPY OF THE ORDER FORWARDED TO : 1. , / THE APPELLANT , 2. -. / THE RESPONDENT. 3. /. ( )/ THE CIT(A)- 4. /. CIT 5. 01-.( , . . . , / DR, ITAT, MUMBAI 6. 12345 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI