PRAVEEN KUMAR GUPTA, MUMBAI V. INCOME TAX OFFICER 20(2)(5), MUMBAI

MA 570/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1531 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Assessment Year: 2010-2011
• Appeal Filed On: 31-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 208

Judgement Text

M.A. NO.570/MUM/2018 (ARISING OUT OF ITA NO.7484/MUM/2016) A.Y.2010 - 11, PRAVEEN KUMAR GUPTA VS. THE INC OME TAX OFFICER 20(2)(5) 1 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER M.A. NO. 570/MUM/2018 (ARISING OUT OF ITA NO. 7484/MUM/2016) (ASSESSMENT YEAR: 2010 - 11) PRAVEEN KUMAR GUPTA, 9/41, SHAM NIWAS, BEHIND BENZER SHOWROM, BHULABHAI DESAI ROAD, MUMBAI 400 026 VS THE INCOME TAX OFFICER 20(2)(5) ROOM NO. 208 , 2 ND FLOOR, PIRAMAL CHAMBERS, LALBAUG PAREL, MUMBAI - 400 012 PAN AACPG3961A (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI NISHIT GANDHI , A.R RESPONDENT BY: MS. SHREEKALA PARDESHI , D.R DATE OF HEARING: 11 .12 .2020 DATE OF PRONOUNCEMENT: 11 .12 .2020 O R D E R PER RAVISH SOOD, JM THE PRESENT MISCELLANEOUS APPLICATION FILED BY TH E ASSESSEE ON 31.08.2018 ARISES FROM THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 7484/MUM/2016, DATED 02.02.2018. 2. AT THE VERY OUTSET OF THE HEARING OF THE APPLICATION, IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) THAT AS THE ASSESSEE HAD OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, AND THEREIN FILED AN APPLICATION, THEREFORE, THE PRESENT MISCE LLANEOUS APPLICATION WOULD BE RENDERED AS INFRUCTUOUS. ACCORDINGLY, THE LD. A.R. SOUGHT LIBERTY TO WITHDRAW THE PRESENT APPLICATION. M.A. NO.570/MUM/2018 (ARISING OUT OF ITA NO.7484/MUM/2016) A.Y.2010 - 11, PRAVEEN KUMAR GUPTA VS. THE INC OME TAX OFFICER 20(2)(5) 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) DID NOT OBJECT TO THE AFORESAID REQUEST OF THE ASSESSEE FOR WITHDR AWAL OF THE AFORESAID APPLICATION. 4. IN THE BACKDROP OF THE AFORESAID FACTS WE HEREIN PERMIT THE ASSESSEE APPLICANT TO WITHDRAW THE AFORESAID MISCELLANEOUS APPLICATION. 5. RESULTANTLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED AS WI THDRAWN. ORDER PRO NOUNCED IN THE OPEN COURT ON 11. 12.2020 SD/ - SD/ - SHAMIM YAHYA RAVISH SOOD ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER) MUMBAI, DATE: 11 .12 .2020 R. KUMAR COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G B ENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI