PRITAM V MEHTA, MUMBAI V. ITO 19 (2)(5), MUMBAI

ITA 7865/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5289 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 20-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201

Judgement Text

ITA NO. 7865 /MUM/2019 - A.Y. 201 5 - 1 6 PRITAM V. MEHTA VS. ITO - 19(2)(5), MUMBAI 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.7865/MUM/2019 (ASSESSMENT YEAR: 2015 - 16) PRITAM V. MEHTA 29, GROUND FLOOR, BADRIKASHRAM BLDG., 2 ND KHETWADI LANE, MUMBAI 400 004. VS. INCOME - TAX OFFICER 19(2)(5) MATRU MANDIR, ROOM NO. 210 TARDEO ROAD, MUMBAI - 400 007 PAN : BBSPM2853H (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI. ASHOK PATIL REVENUE BY : MS. SHREEKALA PARDESHI, D.R DATE OF HEARING : 06/09/2021 DATE OF PRONOUNCEMENT : 06 /09/2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 30, MUMBAI, DATED 04.10.2019, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 19.12 .2017 FOR ASSESSMENT YEAR 2015 - 16. 2. THE ASSESSEES COUNSEL AT THE VERY OUTSET SUBMITTED THAT AS THE ASSESSEE HAS FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL, THE REFORE, THE CAPTIONED APPEAL BE ALLOWED TO BE WITHDRAWN. AT THE SAME TIME IT WAS SUBMITTED BY THE LD. A.R THAT IN CASE THE MATTER IS NOT RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THEN, THE ASSESSEE BE ALLOWED LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATI ON OF HIS APPEAL. 3. THE LD. D.R DID NOT OBJECT TO THE AFORESAID SUBMISSION OF THE ASSESSEES COUNSEL BEFORE US. ITA NO. 7865 /MUM/2019 - A.Y. 201 5 - 1 6 PRITAM V. MEHTA VS. ITO - 19(2)(5), MUMBAI 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UN DER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS AFOREMENTIONED APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATIONS RECORDED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 06 /0 9 /2021 SD/ - SD/ - ( SHAMIM YAHYA ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 06 .0 9 .2021 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI