ITO 28 (1)(2), NAVI MUMBAI V. SMT. ARCHANA S THAKKAR , NAVI MUMBAI

ITA 7840/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0782 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI

Judgement Text

, , ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 7840 / /201 9 ((. . 2009-10) ITA NO.7840/MUM/2019 (A.Y.2009-10) INCOME TAX OFFICER 28(1)(2), ROOM NO.328, 3 RD FLOOR, TOWER NO.6, VASHI RLY. STATION COMPLEX, VASHI, NAVI MUMBAI 400 703 ...... ) / APPELLANT ( VS. SMT. ARCHANA S. THAKKAR, 302, SAHARA CHS LTD. PLOT NO.40, NERUL, NAVI MUMBAI 400 706 PAN: AADPT-6089-K ..... *+/ RESPONDENT ),/ APPELLANT BY : SHRI SANJAY J. SETHI *+,/ RESPONDENT BY : NONE (-+ / DATE OF HEARING : 01/07/2021 ./0 -+ / DATE OF PRONOUNCEMENT : 01/07/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-26, MUMBAI [IN SHORT THE CIT( A)] DATED 14/10/2019 FOR THE ASSESSMENT YEARS 2009-10. 2. THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHE ME, 2020(IN SHORT VSVS) TO SETTLE THE DISPUTE. SINCE, THIS APPEAL IS BY THE R EVENUE, THE LD. DEPARTMENTAL REPRESENTATIVE WAS ASKED TO FURNISH REPORT ON ASSES SEES COMPLIANCE TO THE CONDITIONS STATED IN FORM-3. SHRI SANJAY J. SETHI, LD. DEPARTMENTAL REPRESENTATIVE MADE A STATEMENT THAT THE ASSESSEE HAS COMPLIED WI TH THE CONDITIONS AS LAID DOWN 2 ITA NO.7840/MUM/2019 (A.Y.2009-10) IN FORM-3 AND FINAL SETTLEMENT CERTIFICATE IN FOR M-5 HAS BEEN ISSUED BY THE DEPARTMENT. THE LD. DEPARTMENTAL REPRESENTATIVE SUB MITTED THAT A COPY OF FORM-5 HAS BEEN SENT ON OFFICIAL E-MAIL OF THE TRIBUNAL. 4. IN VIEW OF THE FACT THAT ASSESSEE HAS SETTLED T HE DISPUTE UNDER VSVS AND HAS PAID THE TAXES IN COMPLIANCE OF FORM-3, THIS APPE AL BY THE REVENUE HAS BECOME INFRUCTUOUS AND THE SAME IS DISMISSED AS SUCH. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 1 ST DAY OF JULY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 2(/ DATED: 01/07/2021. VM , SR. PS (O/S) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. 3+ ( )/ THE CIT(A)- 4. 3+ CIT 5. 56*+( , . . . , / DR, ITAT, MUMBAI 6. 6789: / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI