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Income Tax Appellate Tribunal - Mumbai

Mahendra Kumar D Mehta, Mumbai vs Ito 19(2)(2), Mumbai on 18 February, 2021

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), 'SMC' BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE, JM ITA No.4335/Mum/2019 (Assessment Year :2009-10) Shri MahendraKumar D Vs. Income Tax Officer -

  Mehta                         19(2)(3)
               st
  Room No.7, 1 Floor            Mumbai
  Mehta Mansion No.1            Matru Mandir, Room No.210
        rd
  213, 3 Kumbharwada Lane       Tardeo, Grant Road
  Mumbai - 400 004              Mumbai - 400 007
                   PAN/GIR No.AADPM0034D
  (Appellant)               ..  (Respondent)



  Assessee by                       Shri Harish Sharma
  Revenue by                        Shri Sanjay Sethi

  Date of Hearing                      18/02/2021

  Date of Pronouncement                18/02/2021


                         आदे श / O R D E R

PER M. BALAGANESH (A.M):

This appeal in ITA No.4335/Mum/2019 for A.Y.2009-10 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-5, Mumbai in appeal No.CIT(A)-5/ITO-19(2)(3)/IT-150/17-18 dated 27/05/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 24/03/2015 by the ld. I.T.O. 19(2)(3), Mumbai (hereinafter referred to as ld. AO).

Shri Mahendra Kumar D Mehta

2. We find that the ld. AR filed a letter dated 11/02/2021 mentioning that assessee had preferred an application filed in form No.1 & 2 under direct tax "Vivad Se Viswas Scheme 2020" to settle this tax dispute for the year under consideration and had obtained Form No.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 In view of this, we hereby treat the appeal pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee's declaration made under "Vivad Se Viswas Scheme 2020" is declared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 Open Court on 18/02/2021.

             Sd/-                                     Sd/-
     (PAVAN KUMAR GADALE)                       (M.BALAGANESH)
             JUDICIAL MEMBER                    ACCOUNTANT MEMBER
Mumbai; Dated                  18/02/2021
KARUNA, sr.ps
                                         3
                                                   ITA No.4335/Mum/2019
                                            Shri Mahendra Kumar D Mehta

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.

//True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mumbai