RAJRATTAN G MOHATTA, NAVI MUMBAI V. ASST CIT PALGHAR CIRCLE- PALGHAR, PALGHAR

ITA 978/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8517 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 06-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 978 / / 2020 (%. .2007-08 ) ITA NO. 978/MUM/2020 (A.Y.2007-08) RAJRATTAN G. MOHATTA, (THROUGH LEGAL HEIR RASHMI RAJRATTAN MOHATTA) C/O. ORION CHEM PRIVATE LIMITED, GALA NO.2, BUILDING NO.3, SECTOR -3, MILLENIUM BUSINESS PARK, MAHAPTE, NAVI MUMBAI 410 710 PAN:AHTPM5919N / VS. : / APPELLANT ASSTT. COMMISSIONER OF INCOME TAX, PALGHAR CIRCLE, AAYKAR BHAVAN, BIDCO ROAD, PALGHAR, DIST. PALGHAR. : / RESPONDENT ASSESSEE BY : NONE ( OPTED FOR VSVS) REVENUE BY : MS. SHREEKALA PARDESHI / DATE OF HEARING : 31/12/2020 / DATE OF PRONOUNCEMENT : 05/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-3, THANE ( IN SHORT THE CIT(A )) DATED 28/11/2019 FOR THE ASSESSMENT YEAR 2007-08. 2 ITA NO. 978/MUM/2020 (A.Y.2007-08) 2. A REQUEST LETTER DATED 19/12/2020 HAS BEEN REC EIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HENCE, WANTS TO WITHDRAW THE APPEAL. THE REL EVANT EXTRACT OF THE AFORESAID LETTER IS REPRODUCED HEREIN BELOW: REF: RAJRATTAN G MOHTTA, 1) ITA/978/MUM/2020 2) ITA/1207/MUM/2020 PERMANENT ACCOUNT NO.AHTPM5919N ASSESSMENT YEAR 2007-08 SUB: REQUEST FOR WITHDRAWAL OF APPEAL RESPECTED SIR, I, AS LEGAL REPRESENTATIVE OF MY HUSBAND, LATE SHR I RAJRATTAN G MOHATTA, HAD FILED THE ABOVE APPEALS, AND HAVE NOW DECIDED TO TAKE BENEFIT OF VI VAD SE VISHWAS SCHEME AND ACCORDINGLY FORM 1 & 2 HAVE BEEN UPLOADED, COPIES OF WHICH ARE ATTACHED HEREWITH. ALSO ATTACHED HEREWITH MY APPROVAL OF LEGAL REPRESENTATIVE BY INCOME TAX DEPARTMENT. THE TWO APPEALS ARE OF QUANTUM APPEAL AND PENALTY APPEAL OF THE SAME ASSESSMENT YEAR AND, THEREFORE, SINGLE APPLICATION IS BEING MADE. I UNCONDITIONALLY WITHDRAW THE APPEAL WITH YOUR CON SENT AND PERMISSION. KINDLY ORDER THE APPEALS AS WITHDRAWN SINCE I HAVE PREFERRED TO TAKE ADVANTAGE OF VIVAD SE VISHWAS SCHEME. BEST REGARDS, SD/- R MOHATTA (RASHMI MOHATTA) 3. MS. SHREEKALA PARDESH, REPRESENTING THE DEPART MENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF ABOVE REQUEST, THE ASSESSE E IS ALLOWED TO WITHDRAW THE APPEAL. THUS, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE THE APPEAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICAT ION OF OUTCOME UNDER VSVS. [ 3 ITA NO. 978/MUM/2020 (A.Y.2007-08) RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO .372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 6. THE APPEAL IS DISMISSED AS WITHDRAWN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 05/01/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI