SHRI SUSHIL GUPTA, MUMBAI V. INCOME TAX OFFICER WARD-17(3)(4), MUMBAI

MA 125/MUM/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0908 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Keywords: Competent authority
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, A CCOUNTANT M EMBER MA NO.125/MUM/2021 (ARISING OUT OF ITA NO. 1669 /MUM/ 20 18) ( ASSESSMENT YEAR : 201 0 - 1 1 ) SHRI SUSHI L GUPTA SHOP NO.6 - A, 51, NARAYAN DHURU STREET MUMBAI 400 003 VS. INCOME TAX OFFICER, WARD - 17(3)(4), MUMBAI PAN/GIR NO. AHDPG9628C (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY MS. DINKLE HARIA REVENUE BY SHRI BRAJENDRA KUMAR DATE OF HEARING 02 / 07 /202 1 DATE OF PRONOUNCEMENT 02 / 07 /202 1 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL FOR THE A.Y.2010 - 11 IN ITA 1669/MUM/2018 DAT ED 11/01/2021. 2. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE LD AR SUBMITTED THAT THIS APPEAL WAS ORIGINALLY DECIDED EXPARTE BY THIS TRIBUNAL. THE LD. AR PLACED BEFORE US THAT AN ADJOURNMENT WAS SOUGHT IN E - MAIL ON THE SCHEDULED DATE OF HEARING AND M A NO . 125/MUM/2021 SHRI SUSHIL GUPTA 2 THAT THIS TRIBUNAL WITHOUT CONSIDERING THE SAID ADJOURNMENT APPLICATION HAD DECIDED THE APPEAL BY RESTORING THE SAME TO THE FILE OF THE LD. CIT(A). THE LD. AR ALSO PLACED ON RECORD THAT ASSESSEE HAD ALREADY AVAILED VIVAD SE VISHWAS SCHEME AND HAD RECEIVED CERTIFICATE IN FORM NO.3 FROM THE COMPETENT AUTHORITY. THE PURPOSE OF SEEKING ADJOURNMENT ON THE SCHEDULED DATE OF HEARING WAS ONLY TO FINALISE THE FORMALITIES PROVIDED UNDER THE VIVAD SE VISHWAS SCHEME. 3. THE LD. D R ALSO AGREED FOR RECALLING OF THIS ORDER. IN VIEW OF THE FACT THAT ASSESSEE HAS ALREADY SETTLED DISPUTE UNDER VIVAD SE VISHWAS SCHEME ACCORDINGLY, WE ARE RECALLING THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.1669/MUM/2018 DATED 11/01/2021. 4. IN THE RE SULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 02 / 07 /202 1 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESID ENT ACCOUNTANT MEMBER MUMBAI ; DATED 02 / 07 / 2021 KARUNA , SR.PS M A NO . 125/MUM/2021 SHRI SUSHIL GUPTA 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//