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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI M. BALAGANESH & SHRI PAVAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 4398 & 4399/Mum/2019 (A.Ys: 2009-10, 2010-11 & 2011-12) बनाम/ Shri Pankaj Dhirajlal The Income Tax Officer Shah, 32 (2) (5), Vs. Flat No. 1003, 10th Room No. 305-D, 3rd Floor, Krishna Heritage, Floor, C-13, Opposite Don Bosco Pratyaksha Kar School, Boriwali (West), Bhavan, Bandra Kurla Mumbai - 400091 Complex, Bandra (East) Mumbai - 400005 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQPS0773C (अपीलाथ� /Appellant) .. (��यथ� / Respondent) अपीलाथ� ओर से / Ms. Ruchi Rathod, AR Appellant by : ��यथ� क� ओर Shri Sanjay Sethi, DR से/Respondent by : सुनवाई क� तारीख / Date of 18/02/2021 Hearing घोषणा क� तारीख /Date of 18/02/2021 Pronouncement आदेश / O R D E R PER PAVAN KUMAR GADALE: , 4398 & 4399/Mum/2019 Shri Pankaj Dhirajlal Shah - 2 - These appeals have been filed by the assessee against the separate order of the Commissioner of Income Tax (Appeals) - 44, Mumbai, passed u/s. 143 (3) r.w.s. 147 and 250 of the Income Tax Act, 1961.
2. At the time hearing, the Ld. AR of the assessee submitted that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed applications in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.
We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has sent copy of Form no 1& 2 and further the Form no-3 is yet to be received from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law. , 4398 & 4399/Mum/2019 Shri Pankaj Dhirajlal Shah - 3 - 4. In the result, the appeals filed by the assessee are dismissed.
Order pronounced in the open court on 18.02.2021.
Sd/- Sd/- (M. BALAGANESH) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 18.02.2021 AK, PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / The CIT(A) 3. 4. आयकर आयु�(अपील) / Concerned CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�यािपत �ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai
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