Income Tax Appellate Tribunal - Mumbai
Jatin Kampani, Mumbai vs Dcit Cps Tds, Ghaziabad on 10 February, 2021
1 आयकर अपीलीय अिधकरण "एफ" ायपीठ मुंबई म । IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI माननीय ी िवकास अव थी, याियक सद य एवं माननीय ी मनोज कुमार अ वाल ,ले खा सद के सम । BEFORE HON'BLE SHRI VIKAS AWASTHY, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ ITA Nos. 2141 to 2143/Mum/2019 (िनधा रण वष / Assessment Year: 2013-14) Jatin Kampani DCIT CPS TDS 59/61, 1st Floor, Room No.16 बनाम Aaykar Bhawan, Sector-3 Nand Bhavan, Babu Genu Road / Vs. Vaishali , Ghaziabad Kalbadevi, Mumbai-400 002 Uttar Pradesh-101 010 थायीले खासं./जीआइआरसं./PAN/GIR No. AFUPK-7061-A (अ पीलाथ /Appellant) : (!"थ / Respondent) Assessee by : Assessee's Letter dated 19/01/2021 Revenue by : Ms. Usha Gaikwad-Ld. DR सुनवाई की तारीख/ : 10/02/2021 Date of Hearing घोषणा की तारीख / : 10/02/2021 Date of Pronouncement आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeals by assessee contest combined order of learned first appellate authority on certain grounds of appeal in the matter of levy of fees u/s 234E for various quarters of Assessment Year 2013-14. The appeals have been filed with a delay of 60 days, the condonation of which has been sought by the assessee on the strength of affidavit dated 25/03/2019. The delay has been attributed to the adverse medical conditions being faced by 2 assessee's father. After going through the contents of the affidavit, we condone the delay and admit the appeals.
2. The registry placed on record assessee's letter dated 19/01/2021 wherein it has been stated that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for all the appeals under consideration and therefore seek withdrawal of the appeals. The Ld. DR submitted that the appeals may be dismissed.
3. In view of foregoing, all the appeals stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
4. All the appeals stands dismissed as withdrawn.
Order pronounced on 10th February, 2021.
Sd/- Sd/-
(Vikas Awasthy) (Manoj Kumar Aggarwal)
याियक सद य / Judicial Member लेखा सद / Accountant Member मुंबई Mumbai; िदनां क Dated : 10/02/2021 Sr.PS, Kasarla Thirumalesh आदे शकी ितिलिपअ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. !"थ / The Respondent
3. आयकरआयु*(अपील) / The CIT(A)
4. आयकरआयु*/ CIT- concerned
5. िवभागीय!ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai
6. गाड/ फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.