OM SINGH , HARYANA V. DCIT CC 6(4) , MUMBAI

ITA 937/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6702 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 937/MUM/2020 (A.Y: 201 6 - 17) SHRI OM SINGH 1091/10, RAMGOPAL COLONY DELHI ROAD, NEAR TVS MOTOR SHOWROOM ROHTAK, HARYANA - 124001 PAN: AJIPS4303H V. THE DCIT 6(4) AIR INDIA BUILDING NARIMAN POINT MUMBAI 400021 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 21 .01.2021 DATE OF PRONOUNCEMENT : 21 .01.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 54 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 29.11.2019 FOR THE A.Y . 201 6 - 17 . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 13 TH JANUARY, 2021 AND SUBMITTED AS UNDER: - SUB: APPLICATION FOR WITHDRAWAL APPEAL FILED ON FEBRUARY 05 , 2020 IN CASE OF OM SIN G H_ HAVING PAN: AJIPS4303H FOR AY 2016 - 17 (APPEAL REFERENCE NO. ITA 937/MUM/2020) 2 ITA NO. 937/MUM/2020 (A.Y:2016 - 17) SHRI OM SINGH THIS HAS REFERENCE TO THE APPEAL FILED ON 05.02.2020 (APPEA L REFERENCE NO. ITA 937/MUM/2020 ), IN CASE OF OM SINGH AGAINST THE ORDER PASSED BY HON'BLE COMMISSIONER OF INCOME T AX (APPEALS) - 54 IN APPEAL NO, CIT(A) - 54/IT - 10351/DC.CC - 6(4)/2018 - 19 FOR AY 2016 - 17 (COPY ENCLOSED). IN THIS REGARD, IT IS RESPECTFULLY SUBMITTED THAT I HAVE OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME AND FILED DECLARATION IN FORM 1 & 2, AS ENVISAGED IN SECTION 4 OF DIRE CT TAX VIVAD SE VISHWAS ACT, 2020, ON 09.11,2020, THE SAID DECLARATION HAS BEEN DULY ACCEPTED BY THE DESIGNATED AUTHORITY VIZ PR. COMMISSIONER OF INCOME TAX - CENTRAL 3, MUMBAI VIDE FORM 3 DATED 23.11.2020 (COPY ENCLOSED). IN VIEW OF THE ABOVE, I HEREBY WISH TO WITHDRAW THE SUBJECT APPEAL AND DO NOT WANT TO PROCEED FURTHER IN THE APPEAL MATTER. HOPE, MY REQUEST SHALL BE ACCEDED TO. 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH I S APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN VIRTUAL COURT ON 21 .01.2021. SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 21 / 01/2021 GIRIDHAR, SR.PS 3 ITA NO. 937/MUM/2020 (A.Y:2016 - 17) SHRI OM SINGH 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