PARESH ISHWARLAL PARIKH, MUMBAI v. ACIT CIRCLE-3, KALYAN

ITA 4443/MUM/2018 | 2014-2015
Pronouncement Date: 01-03-2021 | Result: Dismissed

Appeal Details

RSA Number 444319914 RSA 2018
Assessee PAN AABPP0397A
Bench Mumbai
Appeal Number ITA 4443/MUM/2018
Duration Of Justice 2 year(s) 7 month(s) 22 day(s)
Appellant PARESH ISHWARLAL PARIKH, MUMBAI
Respondent ACIT CIRCLE-3, KALYAN
Appeal Type Income Tax Appeal
Pronouncement Date 01-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 01-03-2021
Last Hearing Date 19-10-2020
First Hearing Date 20-10-2020
Assessment Year 2014-2015
Appeal Filed On 09-07-2018
Judgment Text
ITA NO.4443/MUM/2018 A.Y. 2014 - 15 PARESH ISHWARLAL PARIKH VS. ACIT CIRCLE - 3 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 4443 /MUM/2018 (ASSESSMENT YEAR: 2014 - 15) PARESH ISHWARLAL PARIKH 02 NIJRANGA APARTMENT PLOT NO. 18 NANDIVALI ROAD NEAR KALAVATI MANDIR BHANUSHALI WADI DOMBIVALI (EAST) DIST. THANE 421201 VS. ACIT CIRCLE 3 KALYAN 2 ND FLOOR RANI MANSION MURBAD ROAD KALYAN DIST. THANE - 421201 PAN NO. AABPP0397A (ASSESSEE) (REVENUE) ASSESSEE BY : NONE REVENUE BY : MS. SHREEKALA PARDESHI D.R DATE OF HEARING : 25 /02/2021 DATE OF PRONOUNCEMENT : 01 /03 /2021 ORDER PER RAVISH SOOD J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER PASSED BY THE CIT(A) - 3 THANE WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT 1961 DATED 27.12.2016 FOR ASSESSMENT YE AR 2014 - 15 . 2. THE ASSESSEE HAS FILED A LETTER ON 01/02.12. 2020 WHEREIN IT IS STATED THAT HE HAS FILED AN APPLICATION IN FORM NO. 1 & 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 IN ORDER TO SETTLE THE AFOR ESAID MATTER PENDING BEFORE THE TRIBUNAL AND IS AWAITING THE CERTIFICATE UNDER SUB - SECTION (1) OF SEC.5 OF DIRECT TAX VIVAD SE VISHWAS ACT 2020 FROM THE DESIGNATED AUTHORITY. IT IS STATED BY THE ASSESSEE THAT ON RECEIPT OF FORM NO. 3 THE CAPTIONED APPEAL WOULD BE WITHDRAWN. 3. THE LD. D.R DID NOT CONT ROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE WE DISMISS THE APPEAL AS WITHDRAWN SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHA LL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. ITA NO.4443/MUM/2018 A.Y. 2014 - 15 PARESH ISHWARLAL PARIKH VS. ACIT CIRCLE - 3 2 5. RESULTANTLY THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 01 /03 /2021. SD/ - SD/ - ( M. BALAGANESH ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 .03 .2021 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 . BY ORDER //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT MUMBAI