SANKET NALIN CHHEDA, MUMBAI V. ITO 29 (3)93), MUMBAI

ITA 7699/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4416 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 7699/MUM/2019 (A.Y: 2 0 14 - 15) SANKET NALIN CHHEDA 201 OSWAL APARTMENT P.K. EXTENSION ROAD MULUND WEST, MUMBAI - 400080 PAN: ADAPC5577B V. INCOME TAX OFFICER 29(3)(3) KAUTILYA BHAV AN G - BLOCK, BANDRA KURLA COMPLEX BANDRA(E), MUMBAI - 400051 (APPELLANT) (RESPONDENT) ITA NO. 7700/MUM/2019 (A.Y: 2 014 - 15) NALIN ANANDJI CHHEDA 201 OSWAL APARTMENT P.K. EXTENSION ROAD MULUND WEST, MUMBAI - 400080 PAN: AABPC3085C V. INCOME TAX OFFICER 29(3)(3) KAUTILYA BHAV AN G - BLOCK, BANDRA KURLA COMPLEX BANDRA(E), MUMBAI - 400051 (APPELLANT) (RESPONDENT) ITA NO. 7701 /MUM/2019 (A.Y: 2 014 - 15) NALIN CHHEDA HUF 201 OSWAL APARTMENT P.K. EXTENSION ROAD MULUND WEST, MUMBAI - 400080 PAN: AACHN3710L V. INCOME TAX OFFICER 29(2)(1) KAUTILYA BHAV AN G - BLOCK, BANDRA KURLA COMPLEX BANDRA(E), MUMBAI - 400051 (APPELLANT) (RESPONDENT) 2 ITA NO. 7699 TO 7702/MUM/2019 (A.Y: 20 14 - 15) SANKET NALIN CHHEDA & NALIN ANANDJI CHHEDA ITA NO. 7702/MUM/2019 (A.Y: 2 014 - 15) SANKET NALIN CHHEDA HUF 201 OSWAL APARTMENT P.K. EXTENSION ROAD MULUND WEST, MUMBAI - 400080 PAN: AARHS4936C V. INCOME TAX OFFICER 29(3)(3) KAUTILYA BHAV AN G - BLOCK, BANDRA KURLA COMPLEX BANDRA(E), MUMBAI - 400051 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SMITA VERMA DATE OF HEARING : 16 .09.2021 DATE OF PRONOUNCEMENT : 16 .09.2021 O R D E R PER C.N. PRASAD (JM) 1. ALL THESE APPEAL S ARE FILED BY DIFFERENT ASSESSEES OF SAME FAMILY/GROUP AGAINST DIFFERENT ORDER S OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 40 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y . 20 14 - 15. 2. ASSESSEE S THROUGH THEIR AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 16 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - 3 ITA NO. 7699 TO 7702/MUM/2019 (A.Y: 20 14 - 15) SANKET NALIN CHHEDA & NALIN ANANDJI CHHEDA ITA.NO.7699/MUM/2019 RE: PAN NO ADAPC5577B AND APPEAL NO ITA 7699/ MUM/2019 DATED 16 TH DECEMBER, 2019 SU B: WITHDRAWAL OF AN APPEAL I HAVE FILED AN APPEAL TO TRIBUNAL AGAINST OR ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 40 ON 16/12/2019 WIDE APPEAL NO ITA/7 701 /MUM/2019. NOW I HAVE APPLIED FOR SETTLEMENT OF DISPUTE UNDER VIVAD SE VISWAS WITH INCOME - TAX, AND NOW I AM IN RECEIPT OF FORM NO 3 FROM PRINCIPAL COMMISSIONER OF INCOME - TAX 17 HENCE I NOW W ITHDRAW AN APPEAL FILED WITH YOUR HONOR. I REQUEST YOUR HONOR TO GRANT THE SAME AND REQUEST YOU TO GRANT THE CONFIRMATION OF SAME SINCE I NEED TO ATTACH THE WITHDRAWAL CONFIRMATION FOR FILING FORM NO 4 FOR YOUR REFERENCE I ENCLOSE HEREWITH ACK OF AN APPEAL FILED WITH YOU AND FORM 3 RECEIVED FROM PCIT - 17. ITA.NO.7 700 /MUM/2019 RE: PAN NO AABPC3085C AND APPEAL NO ITA7700/MUM/2019 DATED 16 TH DECEMBER, 2019 SU B: WITHDRAWAL OF AN APPEAL I HAVE FILED AN APPEAL TO TRIBUNAL AGAINST OR ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 40 ON 16/12/2019 WIDE APPEAL NO ITA/7700/MUM/2019. NOW I HAVE APPLIED FOR SETTLEMENT OF DISPUTE UNDER VIVAD SE VISWAS WITH INCOME - TAX, AND NOW I AM IN RECEIPT OF FORM NO 3 FROM PRINCIPAL COMMISSIONER OF INCOME - TAX 17 H ENCE I NOW WITHDRAW AN APPEAL FILED WITH YOUR HONOR. I REQUEST YOUR HONOR TO GRANT THE SAME AND REQUEST YOU TO GRANT THE CONFIRMATION OF SAME SINCE I NEED TO ATTACH THE WITHDRAWAL CONFIRMATION FOR FILING FORM NO 4 FOR YOUR REFERENCE I ENCLOSE HEREWITH ACK OF AN APPEAL FILED WITH YOU AND FORM 3 RECEIVED FROM PCIT - 17. 4 ITA NO. 7699 TO 7702/MUM/2019 (A.Y: 20 14 - 15) SANKET NALIN CHHEDA & NALIN ANANDJI CHHEDA ITA.NO.7 701 /MUM/2019 RE: PAN NO AACHN3710L AND APPEAL NO ITA 7701 /MUM/2019 DATED 16 TH DECEMBER, 2019 SU B: WITHDRAWAL OF AN APPEAL I HAVE FILED AN APPEAL TO TRIBUNAL AGAINST OR ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 40 ON 16 /12/2019 WIDE APPEAL NO ITA/7701 /MUM/2019. NOW I HAVE APPLIED FOR SETTLEMENT OF DISPUTE UNDER VIVAD SE VISWAS WITH INCOME - TAX, AND NOW I AM IN RECEIPT OF FORM NO 3 FROM PRINCIPAL COMMISSIONER OF INCOME - TAX 17 HENCE I NOW WITHDRAW AN APPEAL FILED WITH YOUR HONOR. I REQUEST YOUR HONOR TO GRANT THE SAME AND REQUEST YOU TO GRANT THE CONFIRMATION OF SAME SINCE I NEED TO ATTACH THE WITHDRAWAL CONFIRMATION FOR FILING FORM NO 4 FOR YOUR REFERENCE I ENCLOSE HEREWITH ACK OF AN APPEAL FILED WITH YOU AND FORM 3 RECEIVED FROM PCIT - 17. ITA.NO.7 702 /MUM/2019 RE: PAN NO AACHN3710L AND APPEAL NO ITA7702 /MUM/2019 DATED 16 TH DECEMBER, 2019 SU B: WITHDRAWAL OF AN APPEAL I HAVE FILED AN APPEAL TO TRIBUNAL AGAINST OR ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 40 ON 16 /12/2019 WIDE APPEAL NO ITA/7702 /MUM/2019. NOW I HAVE APPLIED FOR SETTLEMENT OF DISPUTE UNDER VIVAD SE VISWAS WITH INCOME - TAX, AND NOW I AM IN RECEIPT OF FORM NO 3 FROM PRINCIPAL COMMISSIONER OF I NCOME - TAX 17 HENCE I NOW WITHDRAW AN APPEAL FILED WITH YOUR HONOR. I REQUEST YOUR HONOR TO GRANT THE SAME AND REQUEST YOU TO GRANT THE CONFIRMATION OF SAME SINCE I NEED TO ATTACH THE WITHDRAWAL CONFIRMATION FOR FILING FORM NO 4 FOR YOUR REFERENCE I ENCLOSE HEREWITH ACK OF AN APPEAL FILED WITH YOU AND FORM 3 RECEIVED FROM PCIT - 17. 5 ITA NO. 7699 TO 7702/MUM/2019 (A.Y: 20 14 - 15) SANKET NALIN CHHEDA & NALIN ANANDJI CHHEDA 3. ON A PERUSAL OF THE ABOVE LETTER S FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE S HAD ALREADY FILED DECLARATION AND UNDERTAKING UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE S REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE S FOR WITHDRAWAL OF APPEAL S , TH ESE APPEAL S ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 1 6 .09.2021 . SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 16 .09.2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM