RISHI MEHTA , Mumbai v. ITO 10 (1)(4), Mumbai

ITA 1726/MUM/2019 | 2011-2012
Pronouncement Date: 31-08-2021 | Result: Dismissed

Appeal Details

RSA Number 172619914 RSA 2019
Assessee PAN AFOPM1303D
Bench Mumbai
Appeal Number ITA 1726/MUM/2019
Duration Of Justice 2 year(s) 5 month(s) 6 day(s)
Appellant RISHI MEHTA , Mumbai
Respondent ITO 10 (1)(4), Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 31-08-2021
Last Hearing Date 20-03-2020
First Hearing Date 20-03-2020
Assessment Year 2011-2012
Appeal Filed On 25-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM) ITA NO. 1726 /MUM/2019 ASSESSMENT Y EAR: 201 1 - 12 RISHI MEHTA 25 G & O LAXMI IND ESTATE NEW LINK ROAD ANDHERI ( WEST) MUMBAI - 400053 PAN: AFOPM1303D VS. INCOME TAX OFFICER WARD 10(1)(4) 25/B GROUND FLOOR AAYKAR BHAWAN M.K. MARG CHURCHGATE MUMBAI - 400020 (APPELLANT) (RESPONDENT) & ITA NO. 3198/MUM/2019 ASSESSMENT Y EAR: 2011 - 12 RISHI MEHTA 25 G & O LAXMI IND ESTATE NEW LINK ROAD ANDHERI (WEST) MUMBAI - 400053 PAN: AFOPM1303D VS. PRINCIPAL COMMISSIONER OF INCOME TAX 10 416/482 4 TH FLOOR AAYKAR BHAWAN M.K. MARG CHURCHGATE MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : R.M. MADHVI (CIT DR) DATE OF HEARING : 31 /08 /202 1 DATE OF PRONOUNCEMENT: 31 / 08 /202 1 O R D E R PER SAKTIJIT DEY JM CAPTIONED APPEALS BY THE SAME ASSESSE E ARE AGAINST TWO SEPARATE ORDERS ONE PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 17 MUMBAI DATED 25.02.2019 WHILE DISPOSING OF ASSESSEES APPEAL ARISING OUT OF ASSESSMENT ORDER PASSED UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT 2 ITA NO S . 1726 & 3198 / MUM/2019 ASSESSMENT YEAR: 201 1 - 1 2 FOR THE ASSESSMENT YEAR 2011 - 12 AND SECOND ONE IS AGAINST ORDER DATED 29.03.2019 PASSED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX - 10 MUMBAI UNDER SECTION 263 OF THE ACT FOR THE VERY SAME ASSESSMENT YEAR. 2. WHEN THE APPEALS WERE TAKEN UP FOR HEARING NO O NE WAS PRESENT FOR THE ASSESSEE. HOWEVER ASSESSEE HAS FURNISHED LETTER DATED 27.03.2021 SEEKING WITHDRAWAL OF THE APPEALS AS THE DISPUTE ARISING IN THE APPEALS HAVE BEEN SETTLED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 WITH THE ISSUANCE OF FORM - 5 BY THE DESIGNATED AUTHORITY. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO WITHDRAWAL OF THE APPEALS BY THE ASSESSEE. 4. IN VIEW OF THE FACTS DISCUSSED ABOVE AND CONSIDERING ASSESSEES REQUEST WE PERMIT WITHDRAWAL OF THE CAPTIONED APPEA LS . ACCORDINGLY APPEAL S ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST 2021 . SD/ - SD/ - ( RAJESH KUMAR ) A CCOUNTANT MEMB ER (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI ; DATED: 31 / 08 /202 1 ALINDRA PS 3 ITA NO S . 1726 & 3198 / MUM/2019 ASSESSMENT YEAR: 201 1 - 1 2 / 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