BHARAT K SHAH, MUMBAI V. DY CIT CC 5 (3), MUMBAI

ITA 7586/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3937 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIDD ARAMAP P A
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) ITA NO. 7586 /MUM/2019 ASSESSMENT Y EAR: 2008 - 09 & ITA NO. 7587/MUM/2019 ASSESSMENT Y EAR: 2009 - 10 BHARAT K SHAH, 220, COMMERCE HOUSE, 140 N.M. ROAD, FORT, MUMBAI - 400023 PAN: AACPS5442A VS. DY. CIT C.C. 5(3), R. NO. 1906, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. DINKLE HARIYA (AR) REVENUE BY : SHRI SHIDD ARAMAP P A (DR) DATE OF HEARING : 24 /05 /202 1 DATE OF PRONOUNCEMENT: 24 / 0 5 /202 1 O R D E R CAPTIONED APPEALS BY THE SAME ASSESSEE ARISE OUT OF TWO SEPARATE ORDER S, BOTH DATE D 16.09.2019 , OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 53 , MUMBAI FOR THE ASSESSM ENT YEAR S 2008 - 09 AND 2009 - 10 . 2. AT THE OUTSET, MS. DINKLE HARIYA, LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED , THE ASSESSEE HAS OPTED FOR SET TLING THE DISPUTE ARISING IN THESE APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS RECEIVED THE CERTIFICATE S ISSUED BY THE DESIGNATED AUTHORITY IN FORM - 3 . THUS, SHE SOUGHT PERMISSION ON BEHALF OF THE ASSESSEE TO WITHDRAW THE APPEAL S . IN FACT, LE TTER TO THIS EFFECT FIL ED BY THE LEARNED COUNSEL IS ALSO KEPT ON RECORD. 2 ITA NO S . 7586 & 7587 / MUM/2019 ASSESSMENT YEAR: 20 08 - 09 & 2009 - 10 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE AFORESAID REQUEST OF THE ASSESSEE. 4. IN VIEW OF THE FACT S DISCUSSED ABOVE AN D CONSIDERING THE REQUEST OF LEARNED AUTHORIZED REPRESENTATIVE OF THE AS SESSEE, I PERMIT THE ASSESSEE TO WITHDRAW THESE AP PEALS. ACCORDINGLY, APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IF FOR ANY UNFORESEEN REASONS , DECLARATION S FILED BY THE ASSESSEE UNDER THE DIRECT TAX VIVAD SE VISHWAS A CT, 2020 ARE NOT ACCEPTED BY THE DEPA RTMENT, L IBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THESE APPEALS. 5 . IN THE RESULT, APPEAL S ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MAY , 2021 . SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI ; DATED: 24 / 05 /202 1 ALINDRA, PS / 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// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI