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

ITA 1668/MUM/2018 | 2009-2010
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 166819914 RSA 2018
Assessee PAN AHDPG9628C
Bench Mumbai
Appeal Number ITA 1668/MUM/2018
Duration Of Justice 2 year(s) 11 month(s) 18 day(s)
Appellant SHRI SUSHIL GUPTA, MUMBAI
Respondent INCOME TAX OFFICER WARD-17(3)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 03-03-2021
Last Hearing Date 13-05-2019
First Hearing Date 13-05-2019
Assessment Year 2009-2010
Appeal Filed On 14-03-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA AM AND SHRI AMARJIT SINGH JM / I .T.A. NO. 1668 / MUM/ 201 8 ( / ASSESSMENT YEAR: 20 09 - 10 ) SHRI SUSHIL GUPTA SHOP NO.6 - A 51 NARAYAN DHURU STREET MUMBA I - 400003 . / VS. ITO WARD - 17(3)(4) ROOM NO.477 4 TH FLOOR AAYAKAR BHAVAN M. K. ROAD MUMBAI - 400020. ./ ./ PAN/GIR NO. : AHDPG 9628 C ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 03 / 0 3 / 20 2 1 /DATE OF PRONOUNCEMENT: 03 / 0 3 / 20 21 / O R D E R PER AMARJIT SINGH JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 05 . 0 1 .201 7 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 28 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)]. RELEVANT TO THE A.Y.2009 - 10 . 2 . WE HAVE HEARD THE ARGUMENTS ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT 2020 (ACT 3 OF 2020) AND IS AWAITING FOR FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. HE SUBMITTED THAT UPON COMPLETION OF THE NECESSARY FORMALITIES HE WILL WITHDRAW THE APPEAL. IN RESPONSE TO THE SUGGESTION FROM THE BENCH HE FAIRLY ACCEPTED THAT HE HAS NO OBJECTION TO THE APPEAL BEING DISM ISSED AS ASSESSEE BY : SHRI DINKLE HARIA REVENUE BY: SHRI T. S. KHALSA ( SR. A R) ITA NO. 1668 /M/20 1 8 A.Y.20 09 - 10 2 WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF TH E APPEAL IS PROTECTED IN THE EVENT OF FOR SOME UNFORTUNATE REASON THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. 3 . THE LD. DR HAS NO OBJECTION TO THE ABOVE. 4 . IN VIEW OF THE ABO VE WE DISMISS THE APPEAL AS WITHDRAWN SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. 5 . IN THE RESULT THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON 03 / 0 3 /202 1 SD/ - SD / - ( SHA MIM YAHYA (AMARJIT SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 03 / 03 / 202 1 V IJ AY PAL SINGH /SR.PS / 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. / BY ORDER //TRUE COPY// / /(DY./ASSTT. REGISTRAR) / ITAT MUMBAI