SHRI SUKANRAJ D. SURANA, MUMBAI v. INCOME TAX OFFICER-18(3)(4), MUMBAI

ITA 5154/MUM/2019 | 2013-2014
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 515419914 RSA 2019
Assessee PAN AAIPS9390M
Bench Mumbai
Appeal Number ITA 5154/MUM/2019
Duration Of Justice 1 year(s) 6 month(s) 26 day(s)
Appellant SHRI SUKANRAJ D. SURANA, MUMBAI
Respondent INCOME TAX OFFICER-18(3)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 02-03-2021
Last Hearing Date 01-03-2021
First Hearing Date 01-03-2021
Assessment Year 2013-2014
Appeal Filed On 06-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 5154/MUM/2019 ASSESSMENT YEAR: 2013-14 SHRI SUKANRAJ D. SURANA FLAT NO. 7 359/373 MINERVA MANSION SVP RAOD 2 ND FLOOR MUMBAI-400 002 VS. INCOME TAX OFFICER-18(3)(4) EARNEST HOUSE NARIMAN POINT MUMBAI-400 021. PAN NO. AAIPS 9390 M APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. SANJAY J. SETHI DR DATE OF HEARING : 01/03/2021 DATE OF PRONOUNCEMENT : 02/03/2021 ORDER PER N.K. PRADHAN A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2013-14. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-53 MUMBAI [IN SHORT CIT(A)] AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) OF THE INCOME TAX A CT 1961 (THE ACT). 2. THE ASSESSEE/APPELLANT HAS FILED A LETTER DATED 24.02.2021 BEFORE THE TRIBUNAL STATING THAT HE HAS RECEIVED FORM-3 UNDER THE VIVAD SE VISHWAS ACT 2020 AND THEREFORE HE WOULD LIKE TO WITHDRAW THE ABOVE APPEAL. WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTA L REPRESENTATIVE THE ABOVE SUBMISSION OF THE APPELLANT. ITA NO. 5154/M/2019 SHRI SUKANRAJ D. 2 3. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX V IVAD SE VISHWAS ACT 2020 (ACT NO. 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTER CONNECTED THEREWITH OR INCIDENTAL THERETO. T HE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17.03.2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17.03.2020. IN TERMS OF THE SAI D ACT THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPU TES WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEF ORE THE SUPREME COURT OF INDIA. CONSIDERING THE LETTER DATED 24.02.2021 FILED BY TH E APPELLANT WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT THIS APPEAL IS DISMISSED AS WITHD RAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02/03/2021. SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 02/03/2021 RAHUL SHARMA SR. P.S. 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./ASSISTANT REGISTRAR) ITAT MUMBAI