MR SHAMBHU J SINGH ,MUMBAI vs. ACIT 25(3), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH MUMBAI,
„H‟ BENCH,
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No. 1008/Mum/2025(AY 2009-10)
(Physical hearing)
Shambhu J Singh,
K-803, Bhomi Park, Janklayan Nagar,
Marve Road, Malad West,
PAN : ANOPS 7023 G
बनाम
Vs
ACIT 25(3) Mumbai,
Kautilya Bhawan, BKC, Near
ONGC Building,
Mumbai
अपीलाथी/Appellant
प्रत्यथी /Respondent
ननधााररतीकीओरसे /Assessee by None, Application by Sh Ravi H
Dasija & Co. CAs
राजस्वकीओरसे /Revenue by Sh. S.S. Bhagat Sr DR
सुनवाईकीतारीख/Date of hearing
08.05.2025
उद्घोषणाकीतारीख/Date of pronouncement
08.05.2025
Order under section 254(1) of Income Tax Act
PER: PAWAN SINGH, JUDICIAL MEMBER:
1. This appeal by the assessee is directed against the order of ld. CIT(A)-45
Mumbai, dated 20.07.2018 for the Assessment Year 2009-10. 2. None appeared on behalf of assessee, however, an application for adjournment is filed by Ravi H Dasija & Co CA‟s interalia stating that assessee has applied for opting benefit of Direct Vivad Se Viswas Scheme-2024 (DTVSV-2024) and has received
Form-1
vide acknowledgement
No.
921745970310325
dated
31.03.2025. This fact was brought in the notice of Ld Sr departmental representative (Sr DR) for the revenue.
3. The learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”. Considering the facts that the assessee has already applied for Shambhu J Singh (AY 2009-10)
2
seeking benefit of DTVSV-24, thus, the application for adjournment filed by the assessee is dismissed.
4. We have considered the statement of Ld Sr DR for the revenue and the facts that the assessee has already filed application before the prescribed authority under DTVSV-24 and would pay the tax liability as determined by designated authority. Hence, this appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under DTVSV-2024 do not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous
Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order.
5. In the result, this appeal of the assessee is dismissed as withdrawn.
Order announced in open Court on 08/05/2025. (GIRISH AGRAWAL) (PAWAN SINGH)
Accountant Member Judicial Member
Mumbai /Dated: 08 /05/2025
*self
आदेशकीप्रनतनलनपअग्रेनषत/ Copy of the order forwarded to :
अपीलाथी/ The Appellant
प्रत्यथी/ The Respondent
आयकरआयुक्त/ CIT
नवभागीयप्रनतनननध, आयकरअपीलीयआनधकरण/ DR, ITAT, Mumbai
गार्ाफाईल/ Guard File
By order/आदेशसे,
सहायकपंजीकार
आयकरअपीलीयअनधकरण,सूरत