MR JASJEET SINGH M CHADDHAH, MUMBAI V. ACIT 26 (1)(2), MUMBAI

ITA 7607/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4519 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 11-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N KABRA
• Section: 271(1)(c); 143(3); 250; 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER NO ITA NO. A.Y APPELLANT RESPONDENT 1 7607/MUM/2019 2006-07 MR. JASJEET SINGH M SINGH CHADDAH, F-117, ANSA INDUSTRIAL ESTATE, SAKINAKA, ANDHERI (E), MUMBAI AABPC2495F ACIT 26(1), KAUTILYA BHAVAN, BKC, BANDRA (E), MUMBAI 400051. 2 6940/MUM/2019 2016-17 DCIT -26(1)(2) KAUTILYA BHAVAN, BKC, BANDRA (E), MUMBAI 400051 APPELLANT BY : NONE RESPONDENT BY : SHRI S.N KABRA. DR DATE OF HEARING 21 .0 9 .2021 DATE OF PRONOUNCEMENT 22 .0 9 .2021 / O R D E R PER PAVAN KUMAR GADALE JM: THE ASSESSEE HAS FILED THESE APPEALS AGAINST T HE DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-38, MUMBAI PASSED U/S 271(1)(C) & U/SEC 143(3) AND 250 OF THE INCOME TAX ACT, 1961. ITA NO. 7607 & 6940/MUM/2019 MR. JASJEET SINGH M. CHADDAH,, MUMBAI - 2 - 2. AT THE TIME HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE ASSESSEE HAS SUBMITTED A LETTER O N 20.09.2021 MENTIONING THAT THE ASSESSEE INTEND T O SETTLE THE TAX LITIGATION BY OPTING FOR VIVAD SE V ISHWAS SCHEME 2020 (VSVS2020) AND RECEIVED FORM 3 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIO NS. 3. WE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAAD SE VISHWAS SCHEME 2020 AND RECEIVED FORM-3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEALS PENDI NG. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE ACT TO RECALL THE PRE SENT ORDER AS PER PROVISIONS OF LAW. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.09.2021. SD/- SD/- (S RIFAUR RAHMAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 22.09.2021 ITA NO. 7607 & 6940/MUM/2019 MR. JASJEET SINGH M. CHADDAH,, MUMBAI - 3 - KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. !!' , $ % , / DR, ITAT, MUMBAI 6. () * + / GUARD FILE. / BY ORDER, ! //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI