ITO 22 (1)(5), MUMBAI V. SHRI. HIMMATLAL GIRDHARLAL THAKKAR, MUMBAI

ITA 7592/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1533 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 7592 / MUM/ 2019 ( ASSESSMENT YEAR : 2009 - 10 ) INCOME T AX OFFICER 22(1)(5). MUMBAI VS. SHRI HIMMATLAL G. THAKKAR 55 - E, KEDARNATH CHAWL DR. AMBEDKAR ROAD KHAR (W) MUMBAI 400 052 PAN/GIR NO. AAAPT4805A (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI SUSHIL KUMAR MISHRA ASSESSEE BY NONE DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 7592/MUM/2019 FOR A.Y. 2009 - 10 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 34, MUMBAI IN APPEAL NO. CIT(A) - 34/ITO - 22 (1)(5)/IT - 10242/16 - 17 DATED 17/09/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 18/01/2016 BY THE LD. INCOME TAX OFFICER 22(1)(5), MUMBAI (HEREIN AFTER REFERRED TO AS LD. AO). ITA NO . 7592/MUM/2019 SHRI HIMMATLAL GIRDHARLAL THAKKAR 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 21/01/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND H AD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE REVENUE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 02 /202 1 . SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , SR.PS ITA NO . 7592/MUM/2019 SHRI HIMMATLAL GIRDHARLAL THAKKAR 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITA T, MUMBAI 1. THE APPELLANT 2. TH E RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//