MAHENDRA HANSARAJ SHAH, MUMBAI V. DY CIT 31 (2), MUMBAI

ITA 7588/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8376 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 7588 /MUM/20 19 ( / ASSESSMENT YEAR: 2009 - 10 ) MAHENDRA HANSARAJ SHAH, PROP. PERFEC T ENGG. CORPORATIN, 101, BHAGYAUDAY SOCIETY, SHINGAR COLONY ROAD, M. G. ROAD, GOREGAON WEST, MUMBAI - 400 104 / VS. DCIT 31 (2), R. NO. 616, KAUTILYA BHAWAN, 6 TH FLOOR, BANDRA KURLA COMPLEX, MUMBAI - 400 051 ./ ./ PAN/GIR NO. AA FPS2460P ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 19 / 03 /20 21 /DATE OF PRONOUNCEMENT: 19 / 03 /20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 30 .09 .2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 42 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 09 - 10 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF CALLS. VIDE LETTER DATED 12 .03.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. ASSESSEE BY : NONE REVENUE BY: MS. SMITA VERMA & SHRI SUNIL DESHPANDE , DR ITA NO. 7588 / MUM/20 19 MAHENDRA HANSARAJ SHAH 2 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON TH E LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME , 2020. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 03 /20 21 . SD/ - SD/ - ( MAHAVIR SINGH ) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 19 / 03 /20 21 DHANANJAY ( SR.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