ABHIJEET B RANE , MUMBAI V. ACIT 25 (3), MUMBAI

ITA 8036/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0269 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH MUMBAI BEFORE : SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 8036 /MUM/ 20 19 ( ASSESSMENT YEAR : 2008 - 09 ) SHRI ABHIJEET B RANE A - WING, 102, ZAITOON APART MENT, 1 ST FLOOR GOREGAON STATION ROAD MUMBAI 400 062 VS. ACIT 25(3) KAUTILTYA BHAVAN BKC BANDRA EAST MUMBAI - 400 051 PAN/GIR NO. ADMPR1331A (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI BRAJENDRA KUMAR DATE OF HEARING 20 / 07 /202 1 DATE OF PRONOUNCEMENT 20 / 07 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 8036/MUM/2019 FOR A.Y. 2008 - 09 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 45, MUMBAI IN APPEAL NO. CIT(A), MUM BAI - 45/10035/2014 - 15 DATED 11/11/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 31/12/2013 BY THE LD. ASST. COMMISSIONER OF INCOME TAX - 25(3), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 8036/MUM/2019 SHRI ABHIJEET B RANE 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 16/07/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATI ON AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET TH E APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 20/07 /2021 SD/ - ( SAKTIJIT DEY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 20 / 07 / 2021 KARUNA , SR.PS ITA NO . 8036/MUM/2019 SHRI ABHIJEET B RANE 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//