MR. VIRAJ HARSHAD SHAH, MUMBAI V. ASST CIT 22 (3), MUMBAI

ITA 7663/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3673 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NONELETTER DATED

Judgement Text

, , ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 7663 / /2019(). . 2010-11 ) ITA NO.7663/MUM/2019 (A.Y.2010-11) MR. VIRAJ HARSHAD SHAH, C/O. HARSHAD SHAH, 7-A, MADHU SAGAR, KEMPS CORNER, MUMBAI 400 026. PAN: BABPS1300M ...... + / APPELLANT ) VS. ASSTT. COMMISSIONER OF INCOME TAX-22(3), PIRAMAL CHAMBERS, LALBAUG, MUMBAI 400 012 ..... ,-/ RESPONDENT +./ APPELLANT BY : NONE(LETTER DATED 23/03/2021) ,-./ RESPONDENT BY : SHRI SANJAY SETHI )/- / DATE OF HEARING : 31/05/2021 012 /- / DATE OF PRONOUNCEMENT : 31/05/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-34, MUMBAI (IN SHORT THE CIT(A)) DATED 03/09/2019 FOR THE ASSESSMENT YEAR 2010-11. 2. A LETTER DATED 23/03/2021 HAS BEEN RECEIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS S CHEME, 2020( IN SHORT VSVS). THE DECLARATION HAS ALREADY BEEN FILED UND ER VSVS AND FORM-3 HAS BEEN RECEIVED, HENCE, THE ASSESSEE WISHES TO WITHDR AW THE APPEAL. 2 . 7663 / /2019(). .2010-11 ) ITA NO.7663/MUM/2019 (A.Y.2010-11) 3. SHRI SANJAY SETHI REPRESENTING THE DEPARTMENT S TATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS T O WITHDRAW THE APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR VSVS AND AFTER ACCEPTANCE OF DECLARATION, HAS RECEIVED FORM 3, T HE APPEAL BY ASSESSEE IS DISMISSED AS PRAYED. 5. IN THE RESULT, APPEAL BY THE ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY, THE 3 1 ST DAY OF MAY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 4)/ DATED: 31/05/2021 VM , SR. PS (O/S) COPY OF THE ORDER FORWARDED TO : 1. + / THE APPELLANT , 2. ,- / THE RESPONDENT. 3. 5- ( )/ THE CIT(A)- 4. 5- CIT 5. 67,-) , . . . , / DR, ITAT, MUMBAI 6. 789:; / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI