MONIKA INDIA, MUMBAI V. ITO WD 12(2)(1), MUMBAI

MA 384/MUM/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6951 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 07-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HOSHANG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER MA No.383/Mum/2019 (Arising out of ITA No.2627/Mum/2014 (Asse ssment Year :1997-98) & MA No.384/Mum/2019 (Arising out of ITA No.2806/Mum/2014 (Asse ssment Year :1998-99) Monika India 101, Krishna Chambers 59, New Marine Lines Mumbai – 400 020 Vs. ITO-Ward – 12(2)(1) Road No.123-B/E Aayakar Bhavan M.K.Road Mumbai PAN/GIR No. AABGM6640H (Appellant) .. (Respondent) Assessee by None Revenue by Shri Hoshang Date of Hearing 03/12/2021 Date of Pronouncement 06/ 12 /2021 आदेश / O R D E R PER M. BALAGANESH (A.M): By virtue of these Miscellaneous Applications, the assessee seeks to recall the order passed by this Tribunal in ITA No.2627/Mum/2014 & 2806/Mum/2014 for A.Yrs.1997-98 and 1998-99 respectively on MA No.383/Mum/2019 & 384/Mum/2019 Monika India 2 09/01/2019. The assessee also filed an email dated 04/09/2021 stating that it had already preferred an application under ‘Vivad Se Vishwas Scheme 2020 on 18/04/2020 itself. The assessee accordingly, requested for recalling all these Miscellaneous Applications. 2. None appeared on behalf of the assessee. We have heard the ld. DR and perused the materials available on record. We find that assessee had already availed ‘Vivad Se Vishwas Scheme to settle its dispute for the A.Yrs.1997-1998 and 1998-1999. We also find that assessee had already obtained Form No.3 from the competent authority. In view of the same, we are inclined to recall the appeals and allow the Miscellaneous Applications of the assessee. 3. In the result, Miscellaneous Applications of the assessee are allowed. Order pronounced on 06/12 /2021 by way of proper mentioning in the notice board. Sd/- (VIKAS AWASTHY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 06/ 12/2021 KARUNA, sr.ps MA No.383/Mum/2019 & 384/Mum/2019 Monika India 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//