SHRI BHARAT JETHVA,, MUMBAI vs ITO-16(3)(4),, MUMBAI


Quick Summary
This is an Income Tax Appellate Tribunal case concerning an appeal by Shri Bharat Jethva for the assessment year 2008-09. As the assessee did not appear, the appeal was taken for adjudication. The Tribunal noted the assessee's intention to avail the settlement benefit under the Direct Tax Vivad se Vishwas Scheme, 2020. Consequently, the appeal was dismissed on the condition that it would be revived if the assessee fails to utilise the scheme.

Court :
ITAT Mumbai

Brief :
This Assessee’s appeal for A.Y.2008-09 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-30, in case No.CIT(A)-30/19(1)(2)/499/2013-14 dated 26/02/2018, in proceedings u/s.271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as Act].

Citation :
ITA No. 946/Mum/2019

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT),
”B” BENCH, MUMBAI
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER
&
SHRI M.BALAGANESH, ACCOUNTANT MEMBER
ITA No. 946/Mum/2019
(Assessment Year :2008-09)

Shri Bharat Jethva 48, Noor Maji Building
2nd Floor, Room No.65 6th Kumbharwada T.P.Street Mumbai-400 004
(Appellant) . . 

Vs.

ITO-16(3)(4) Aaykar Bhawan
M.K.Road Mumbai-400 020
PAN/GIR No.AHIPJ1010G
(Respondent)

Assessee by None
Revenue by Smt. Kavita P. Kaushik, Sr.DR
Date of Hearing 14/10/2020
Date of Pronouncement 14/10/2020

O R D E R

PER S.S.GODARA (J.M):

This Assessee’s appeal for A.Y.2008-09 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-30, in case No.CIT(A)-30/19(1)(2)/499/2013-14 dated 26/02/2018, in proceedings u/s.271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as Act].

2. None appears at the assessee’s behest. The case is therefore taken for adjudication. We notice during the course of hearing that the assessee’s letter dated 03/03/2020 forming part of the case records expressed its intention to apply for settlement benefit under the Direct Tax Vivad se Vishwas Scheme, 2020. We therefore deem it appropriate to dismiss the instant appeal subject to the condition that in case the assessee fails to avail the settlement benefit under the said scheme, this case shall stand revived after an application coming his side.

3. This assessee’s appeal is dismissed in above terms.

Order pronounced in the open court on this 14/10 /2020

Sd/-                                                                                             Sd/-
(M.BALAGANESH)                                                                   (S.S.GODARA)
ACCOUNTANT MEMBER                                                        JUDICIAL MEMBER

Mumbai; Dated 14/10/2020
Thirumalesh, sr.ps

Copy of the Order forwarded to :
BY ORDER,

(Asstt. Registrar)
ITAT, Mumbai
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.

//True Copy//
 

FAQ :

The case concerned an appeal filed by Shri Bharat Jethva for the assessment year 2008-09, originating from an order by the Commissioner of Income Tax (Appeals).

The appeal was dismissed because the assessee did not appear, and the Tribunal noted the assessee's intention to apply for settlement under the Vivad se Vishwas Scheme.

The Vivad se Vishwas Scheme, 2020, is a direct tax settlement scheme that the assessee intended to use.

The appeal can be revived if the assessee fails to avail the settlement benefit under the Vivad se Vishwas Scheme.

 

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