DILAVAR S LAKHANI, MUMBAI v. INCOME TAX OFFICER, WARD-1, MUMBAI

ITA 5155/MUM/2019 | 2011-2012
Pronouncement Date: 01-03-2021 | Result: Dismissed

Appeal Details

RSA Number 515519914 RSA 2019
Assessee PAN ABOPL8935G
Bench Mumbai
Appeal Number ITA 5155/MUM/2019
Duration Of Justice 1 year(s) 6 month(s) 25 day(s)
Appellant DILAVAR S LAKHANI, MUMBAI
Respondent INCOME TAX OFFICER, WARD-1, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 01-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 01-03-2021
Last Hearing Date 01-03-2021
First Hearing Date 01-03-2021
Assessment Year 2011-2012
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. 5155/MUM/2019 ASSESSMENT YEAR: 2011-12 DILAVAR S. LAKHANI M/S RAMAN S. SHAH & ASSOCIATES A-102 INDER DARSHAN CHSL NEXT TO JAIN TEMPLE JAMBLI GULLY BORIVALI (W) MUMBAI-400092. VS. INCOME TAX OFFICER WARD-1 PALGHAR CIRCLE PALGHAR-BIDCO ROAD PALGHAR-401504 PAN NO. ABOPL 8935 G APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. SANJAY J. SETHI DR DATE OF HEARING : 01/03/2021 DATE OF PRONOUNCEMENT : 01/03/2021 ORDER PER N.K. PRADHAN A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2011-12. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-3 THANE [IN SHORT CIT(A)] A ND ARISE OUT OF THE ASSESSMENT COMPLETED U/S 143(3) R.W.S. 147 OF THE I NCOME TAX ACT 1961 (THE ACT). 2. THE ASSESSEE/APPELLANT HAS FILED A LETTER DATED 18.02.2021 BEFORE THE TRIBUNAL STATING THAT HE HAS APPLIED FOR VIVAD SE V ISHWAS SCHEME 2020 AND HAS FILED FORM-1 (FORM FOR FILING DECLARATION AND U NDERTAKING). ITA NO. 5155/M/2019 DILAVAR S. LAKHANI 2 WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTA L REPRESENTATIVE THE ABOVE SUBMISSION OF THE APPELLANT. 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 18.02.2021 FILED BY TH E APPELLANT AND KEEPING IN VIEW THE DECISION OF THE HONBLE MADRAS HIGH COURT IN THE CASE OF M/S NANNUSAMY MOHAN (HUF) V. ACIT (TCA NO. 372 OF 2020 ORDER DATED 16.10.2020) WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. HOWEVER LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK THE REST ORATION OF THIS APPEAL IN THE EVENT THE DECLARATION FILED UNDER THE AFORESAID ACT IS CONSIDERED VOID BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR IN SUCH E VENTUALITY IF THE ASSESSEE SEEKS RESTORATION OF THIS APPEAL BY FILING MISCELLA NEOUS APPLICATION THE DELAY IF ANY WOULD BE CONDONED WITHOUT INSISTING UP ON FILING ANY APPLICATION FOR CONDONATION OF DELAY. ITA NO. 5155/M/2019 DILAVAR S. LAKHANI 3 4. IN THE RESULT THIS APPEAL IS DISMISSED AS WITHD RAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 01/03/2021. SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 01/03/2021 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