DIWAKAR N SHETTY, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 34, MUMBAI

MA 796/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6962 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 18-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AARJOO GARODIYA

Judgement Text

P A G E | 1 M. A. 796/MUM/2017 A.Y. 2004 - 05 (ARISING OUT OF ITA NO. 7309/MUM/2014) SHRI DIWAKAR N. SHETTY VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 34 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, M UMBAI BEFORE SHRI B.R.BASKARAN , AM AND SHRI RAVISH SOOD, JM M.A. NO. 796 /MUM/2017 (ARISING OUT OF ITA NO. 7309 /MUM/201 4 ) ( / ASSESSMENT YEAR:2004 - 05 ) SHRI DIWAKAR N. SHETTY 51A, ROOM NO. 12, DHAN LAXMI APARTMENT, MAHAKALI CAVES ROAD, ANDHERI (EAST), MUMBAI - 400093 / VS. ASSIS TANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 34 [NOW DY. CIT, CENTRAL CIRCLE - 6(1),MUMBAI] R. NO. 1905, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 ./ ./ PAN NO. AAIPS6919E ( / APPLICANT) : ( / RESPONDENT ) / APPLICANT BY : SHRI KUMAR KALE, A.R / RESPONDENT BY : SHRI AARJOO GARODIYA , D.R / DATE OF HEARING : 20.04 .201 8 / DATE OF PRONOUNCEMENT : 13 .07 .2018 / O R D E R PER RAVISH SOOD, JUDICIAL MEMBER: ORDER U/S 254(2) THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE APPLICANT UNDER SEC.254(2) OF THE INCOME TAX ACT, 1961 (FOR SHORT ACT) ARISES FROM THE ORDER PASSED BY THE TRIBUNAL UNDER SEC.254(1) OF THE ACT IN ITA NO. P A G E | 2 M. A. 796/MUM/2017 A.Y. 2004 - 05 (ARISING OUT OF ITA NO. 7309/MUM/2014) SHRI DIWAKAR N. SHETTY VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 34 7309/MUM/2014, DATED 07.04.2017. THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE APPLICANT AT THE VERY O UTSET SUBMITTED THAT AS SUBSEQUENT TO THE FILING O F THE MISCELLANEOUS APPLICATION, THE A.O GIVING EFFECT TO THE ORDER PASSED BY THE TRIBUNAL HAD QUASHED THE ASSESSMENT FRAMED UNDER SEC.144 R.W.S. 153C OF THE ACT, THUS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE NO LONGER SURVIVES. THE L D. A.R HAD PLACED ON RECORD A LE TTER DATED 20.04.2018 WHEREIN THE ASSESSEE HAS SOUGHT THE PERMISSION OF THE BENCH TO WITHDRAW THE MISCELLANEOUS APPLICATION. THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R.) DID N OT OBJECT TO THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE MISCELLANEOUS APPLICATION. 2. WE THUS, IN THE BACKDROP OF THE AFORESAID FACTS PERMIT THE ASSESSEE APPLICANT TO WITHDRAW THE MISCELLANEOUS APPLICATION. 3. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE APPLICANT IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 13 .07.2018 SD/ - SD/ - (B.R.BASKARAN) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 13 .07.2018 PS. ROHIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// P A G E | 3 M. A. 796/MUM/2017 A.Y. 2004 - 05 (ARISING OUT OF ITA NO. 7309/MUM/2014) SHRI DIWAKAR N. SHETTY VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 34 / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI