M/S SHREEJI'S, Mumbai v. CIT(A)-28, Mumbai

ITA 233/MUM/2019 | 2010-2011
Pronouncement Date: 09-03-2021 | Result: Dismissed

Appeal Details

RSA Number 23319914 RSA 2019
Assessee PAN ABAFS8021J
Bench Mumbai
Appeal Number ITA 233/MUM/2019
Duration Of Justice 2 year(s) 1 month(s) 22 day(s)
Appellant M/S SHREEJI'S, Mumbai
Respondent CIT(A)-28, Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 09-03-2021
Last Hearing Date 10-11-2020
First Hearing Date 23-02-2021
Assessment Year 2010-2011
Appeal Filed On 17-01-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY JUDICIAL MEMBER AND SHRI S. RIFA UR RAHMAN ACCOUNTANT MEMBER IT A NO. 233 /MUM./2019 ( ASSESSMENT YEAR : 20 10 1 1 ) M/S. SHREEJIS LA CI TADELLE 99 M.K. ROAD MUMBAI 400 020 PAN ABAFS8021J . APPELLANT V/S INCOME TAX OFFICER WARD 1 7 ( 3 )( 3 ) MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI DATE OF HEARING 23 .0 2 .202 1 DATE OF ORDER 9.03.2021 O R D E R PER S. RIFAUR RAHMAN A.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 10 TH DECEMBER 201 8 PASSED BY THE LEARNED COMMISSIONER (APPEALS) 28 MUMBAI PERTAINING TO THE ASSESSMENT YEAR 20 10 1 1 . 2. WHEN THE CASE WAS CALLED FOR HEARING NEITH ER THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATIVES APPEARED BEFORE US TO REPRESENT THE CASE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. 2 M/S. SHREEJIS CONSEQUENTLY WE PROCEED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. DURING THE COURSE OF HEARING WE FIND THAT T HE ASSESSEE HAS FILED A LETTER DATED 23 RD FEBRUARY 2021 IN THE REGISTRY SEEKING WITHDRAWAL OF APPEAL IN VIEW OF THE FACT THAT T HE ASSESSEE HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME 2020. THE AFORESAID LETTER IS KEPT ON RECORD. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE CONTENTS OF THE LETTER SUBMITTED BY THE ASSESSEE. 5. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENT APPEAL AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME 2020 WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE. HOWEVER LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THIS APPEAL IN THE EVENT THE APPLICATION FILED UNDER VIVAD SE VISHWAS TAX SCHEME IS NOT ACCEPTED BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR IN SUCH EVENTUALITY IF THE ASSESSEE SEEKS RESTORATION OF THE PRESENT APPEAL BY FILING MISC. APPLICATION THE DELAY IF ANY SHOULD BE CONDONED WITHOUT INSISTING UPON F ILING ANY APPLICATION FOR CONDONATION OF DELAY. 3 M/S. SHREEJIS 6. IN THE RESULT APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.03.2021 SD/ - SAKTIJIT DEY JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI DATED: 9.03.2021 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR ITAT MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT MUMBAI