RINKU RAJESH RAI, MUMBAI V. ITO WARD 3 (2)(1), MUMBAI

ITA 83/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6931 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: RINKU RAJESH RAI

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHSMCMUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER)AND SHRI MANISHBORAD (ACCOUNTANT MEMBER) ITA NO.83/MUM/2020 ASSESSMENT YEAR:2011-12 & ITA NO.84/MUM/2020 ASSESSMENT YEAR:2012-13 & ITA NO.85/MUM/2020 ASSESSMENT YEAR:2013-14 RINKURAJESH RAI, 401, VIOLANTEAPARTMENT CHS, HOLY CROSS ROAD, IC COLONY, BORIVALI WEST, MUMBAI - 400103 VS. INCOMETAX OFFICER, WARD 3(2)(1), AAYAKAR BHAVAN, MAHARSHI KARVEROAD, MUMBAI - 400020 PANNO. AIBPR 0079 D APPELLANT RESPONDENT ASSESSEEBY : MR. RINKU RAJESH RAI, AR REVENUEBY : MS. SMITAVERMA, DR DATE OF HEARING : 09/08/2021 DATE OF PRONOUNCEMENT : 10/08/2021 ORDER PER MANISHBORAD,A.M. THE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE CIT(A)-8, MUMBAI DATED 18.10.2019 FOR AYS 2011-12,2012-13&2013-14.ASTHEISSUEINVOLVEDINTHECAPTIONEDAPPEALSARE INEXTRICABLY INTERLINKED OR IN FACT INTERWOVEN AND HAVING COMMON ISSUE, THE RINKU RAJESH RAI ITA NOS. 83, 84& 85/M/2020 2 SAME ARE THEREFORE BEING TAKEN UP AND DISPOSED OFF BY WAY OF A CONSOLIDATED ORDER. 2. AT THE OUTSET, THE ASSESSEE FILED VIDE LETTER DATED 09.08.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWASACT,2020(ACT3OF2020)ANDCONFIRMEDTHE RECEIPTOFFORM-3&FORM- 1AND PRAYERTO WITHDRAWTHEAPPEAL. 3. THE LD. DRALSO DIDNOTOBJECTTO COURSESO SUGGESTED. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED RECORDS PLACED BEFORE US. IN VIEW OF THE ABOVE STATED FACTS, WE DISMISS THESE APPEALS FILED BY ASSESSEE TREATING THE SAME AS WITHDRAWN/NOT PRESSED. HOWEVER, THE ASSESSEE ARE AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER WITHIN THE STIPULATED TIME AS PRESCRIBED UNDER THE LAW IF THE RESPECTIVE ASSESSEES APPLICATION FOR AVAILING THIS SCHEME COULD NOT BE ACCEPTED BY THE REVENUE FOR SOME REASON OR IF THE RESPECTIVE ASSESSEE COULD NOT FULFILL THE CONDITION PRESCRIBEDIN THE SAID SCHEME NAMELYVIVADSEVISHWASSCHEME 2020. 5. IN THE RESULT, THE APPEALS IN ITA NOS. 83, 84, & 85/MUM/2020 ARE DISMISSEDASWITHDRAWN. ORDER PRONOUNCEDINTHEOPENCOURTON 10/08/2021. SD/- SD/- ( SAKTIJIT DEY ) ( MANISHBORAD ) JUDICIALMEMBER ACCOUNTANTMEMBER MUMBAI; DATED:10/08/2021. RAHUL SHARMA,SR. P.S. RINKU RAJESH RAI ITA NOS. 83, 84& 85/M/2020 3 COPYOFTHEORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE. BY ORDER, //TRUE COPY// (DY./ASSISTANTREGISTRAR) ITAT,MUMBAI