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Income Tax Appellate Tribunal - Mumbai

Shri Mihir B. Parekh,, Mumbai vs Acit-19(2),, Mumbai on 12 February, 2021

     IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT)
                     "SMC" BENCH, MUMBAI

       BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER

                    ITA NO. 211/MUM/2019 (A.Y: 2009-10)

     Shri Mihir Bipin Parekh                   v.     ACIT - 19(2)
     Ruby Mansion                                     Room No. 207, 2nd Floor
     9 Forjette Cross Lane                            Matru Mandir, Tardev Road
     Gowalia Tank, Mumbai                             Mumbai - 400 007
     Maharashtra-400036

     PAN: AADPP 4223 D

     (Appellant)                                      (Respondent)

     Assessee by                           :        None
     Department by                         :        Shri Sreenivasa Raghvan


     Date of Hearing                       :        12.02.2021
     Date of Pronouncement                 :        12.02.2021


                                      ORDER

PER C.N. PRASAD (JM)

1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)-6, Mumbai [hereinafter in short "Ld.CIT(A)"] dated 19.12.2018 for the A.Y. 2009-10.

2. Assessee through its authorized representative filed a letter dated 27th January, 2021 and submitted as under: -

       "Re:          Mihir B. Parekh
       A.Y:          2009-2010
       PAN:          AADPP4223D
       Appeal No.    ITA 211/MUM/2019
       Sub:          Withdrawal of Appeal on receipt of certificate - form 3 from PCIT,

Mumbai-19 under the DTVSV scheme

------

2

ITA NO. 211/MUM/2019 (A.Y: 2009-10) Shri Mihir Bipin Parekh On behalf of our above client, we have to state as under: -Enclosing the following documents: -

a) Copy of Form 1 & 2 filed by assessee
b) Copy of Form 3 received
1. The assessee has availed the benefits of the Vivad se Vishwas scheme for refund with reference to pending appeal in AY 2009-2010, wherein form 1 &2 had been filed on 25-12-2020. We have also received a certificate from the PCIT, Mumbai-19 in form 3 accepting the above forms, attached herewith for your reference.
2. We have to file form 4 under the DTVSV scheme for completion of the said process, and for the same we are required to attach a proof of withdrawal of appeal.
3. Hence, we request you to kindly withdraw the aforesaid appeal under ITAT with appeal no. ITA 211/MUM/2019 as per the above stated reasons."

3. On a perusal of the above letter filed by the authorized representative of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4. In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 12.02.2021 Sd/-

(C.N. PRASAD) JUDICIAL MEMBER Mumbai / Dated 12/02/2021 Giridhar, Sr.PS 3 ITA NO. 211/MUM/2019 (A.Y: 2009-10) Shri Mihir Bipin Parekh 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, Mum