SHRI. RAKESH UTTAMCHANDANI, MUMBAI V. DY CIT 23 (3), MUMBAI

ITA 7673/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3322 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM) ITA NO. 7673/MUM/2019 ASSESSMENT Y EAR: 2012 - 13 SHRI RAKESH K. UTTAMCHANDANI, KARMA CHSL, 9 TH FLOOR, 901, 15 TH R OAD, PLOT NO. 89, BANDRA (WEST), MUMBAI - 400050 PAN: AAAPU5842J VS. DEPUTY COMMISSIONER OF INCOME TAX 23(3), PIRAMAL CHAMBERS, MUMBAI - 400013 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDH LE (DR ) DATE OF HEARING : 23 /09 /202 1 DATE OF PRONOUNCEMENT: 23 / 09 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 13.08 .2019 OF LEARNED COMMISS IONER OF INC OME TAX (APPEALS) - 34 , MUM BAI FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NO ONE WAS PRESENT FOR THE ASSESSEE. HOWEVER, THE ASSESSEE HAS FURNISHED LETTER DATED 16.09.2021 REQUESTING FOR WITHDRAWAL OF THE APPEAL , AS HE HAS OPTED FOR SETTLING THE DISPUTE ARISING IN THE APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE AFORESAID REQUEST OF THE ASSESSEE. 2 ITA NO. 7613 / MUM/2019 ASSESSM ENT YEAR: 2012 - 1 3 4. HAVING HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL S ON RECORD, W E FIND THAT ACCEPTING ASSESSEES DECLARATION UNDER THE VIVAD SE VISHWAS ACT, 2020, THE DESIGNATED AUTHORITY HAS ISSUED FORM 5 ON 12.06.2020. 5. IN VIEW OF THE AFORESAID, WE PERMIT THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL. ACCORDINGLY, APPEAL IS DISMISSED AS WITHDRAWN . 6 . IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 3 RD SEPTEMBER , 2021 . SD/ - SD/ - ( RAJESH KUMAR ) ACCOUNTANT MEMBER (SAKTIJIT DE Y) JUDICIAL MEMBER MUMBAI ; DATED: 23 / 09 /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