HEMANT KUMAR RUIA, MUMBAI V. ACIT-18(1), MUMBAI, MUMBAI

ITA 973/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1316 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 201

Judgement Text

1 ITA NO.973 /MUM/2019 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY ( JUDICIAL MEMBER) I.T.A. NO. 973 /MUM/2019 (ASSESSMENT YEAR : 201 3 - 1 4 ) HEMANT KUMAR RUIA 405, MIMRAJ BLDG KALBADEVI ROAD MUMBAI PAN : AA DPR8349A VS ACIT 18 ( 1 ), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY S MT. SMITA VERMA (DR) DATE OF HEARING 08 - 0 2 - 2021 DATE OF PRONOUNCEMENT 08 /0 2 /2021 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 1 7 - 02 - 201 8 OF LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) - 53 , MUMBAI FOR THE ASSESSMENT YEAR 201 3 - 1 4 . 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHAL F OF THE ASSESSEE. HOWEVER, LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS FILED LETTER DATED 05 - 0 2 - 202 0 STATING THAT THE ASSESSEE IS EXAMINING THE OPTION OF 2 ITA NO.973 /MUM/2019 FILING APPLICATION UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020 FOR SETTLING THE DISPUTE ARISING IN THE APPEAL. 3. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AN D PERUSED MATERIALS ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE IS INTENDING TO FILE DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 202 0 FOR SETTLING THE DISPUTE ARISING IN THE APPEAL, I DISMISS THE APPEAL AS WITHDRAWN. 4. HOWEVER, IF THE ASSESSEE DECIDES AGAINST FILING AN Y DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 OR IF THE DECLARATION IS NOT ACCEPTED BY THE DEPARTMENT FOR ANY UNFORESEEN REASON, THE ASSESSEE IS GRANTED LIBERTY TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. 3. IN THE RESULT, A PPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 08 /0 2 /2021. S D / / - (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI, DATED : 08 / 0 2 /2021. PAVANAN, SR.P.S (ON CONTRACT) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPO D ENT. 3. THE CIT(A) 4. 4. THE CIT 5. D.R., ITAT, MUMBAI. 6. GUARD FILE. //TRUE COPY// BY ORDER I.T.A.T., MUMBAI. 3 ITA NO.973 /MUM/2019