Income Tax Appellate Tribunal - Mumbai
Shri Dixit Manekchand Shah, Mumbai vs Acit Circle-1, Thane on 26 April, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.4256/Mum/2018 (Assessment Year :2014-15) Shri Dixit Manekchand Shah Vs. ACIT, Circle-1, Kalyan, 13/A, 402, Gopal Nagar 1 s t Floor, Mohan Plaza Kalyan Road Wayale Nagar Bhiwandi - 421 302 Khadakpara, Dist. Thane Kalyan (W) - 421 301 PAN/GIR No.APSPS5390A (Appellant) .. (Respondent) Assessee by None Revenue by Shri Bharat Andhale Date of Hearing 26/04/2021 Date of Pronouncement 26/04/2021 आदे श / O R D E R PER M. BALAGANESH (A.M):
This appeal in ITA No.4256/Mum/2018 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Nashik in appeal No.Nsk/1006/2017-18 dated 20/04/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3)of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 22/12/2016 by the ld. Asst. Commissioner of Income Tax, Circle-1, Kalyan(hereinafter referred to as ld. AO).2 ITA No.4256/Mum/2018
Shri Dixit Manikchand Shah
2. We find that the assessee filed a letter dated 19/04/2021 mentioning that an application had been preferred under direct tax "Vivad Se Viswas Scheme 2020" to settle this tax dispute for the year under consideration and had obtained Form-3 from the designated authority thereon, copy of which was enclosed alongwith this letter.
3. In view of this, we hereby treat the appeal pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee's declaration made under "Vivad Se Viswas Scheme 2020" is declared bad in law in future for any reason whatsoever.
4. In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on 26/04/2021.
Sd/- Sd/-
(RAVISH SOOD) (M.BALAGANESH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated 26/04/2021
KARUNA, sr.ps
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
BY ORDER, //True Copy// (Asstt. Registrar) ITAT, Mumbai 3 ITA No.4256/Mum/2018 Shri Dixit Manikchand Shah