NALIN ANANDJI CHHEDA MUMBAI vs ITO 29 (3)93) MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N.

PRASAD, HON'BLE JUDICIAL MEMBER ITA NO.

7699/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda 201 Oswal Apartment P.K.

Extension Road Mulund West, Mumbai -400080 PAN: ADAPC5577B v.

Income Tax Officer – 29(3)(3) Kautilya Bhavan G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 (Appellant) (Respondent) ITA NO.

7700/MUM/2019 (A.Y: 2014-15) Nalin Anandji Chheda 201 Oswal Apartment P.K.

Extension Road Mulund West, Mumbai -400080 PAN: AABPC3085C v.

7701/MUM/2019 (A.Y: 2014-15) Nalin Chheda HUF 201 Oswal Apartment P.K.

Extension Road Mulund West, Mumbai -400080 PAN: AACHN3710L v.

Income Tax Officer – 29(2)(1) Kautilya Bhavan G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 (Appellant) (Respondent) 2 ITA NO.

7699 to 7702/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda & Nalin Anandji Chheda ITA NO.

7702/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda HUF 201 Oswal Apartment P.K.

Extension Road Mulund West, Mumbai -400080 PAN: AARHS4936C v.

Income Tax Officer – 29(3)(3) Kautilya Bhavan G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 (Appellant) (Respondent) Assessee by : None Department by : Smita Verma Date of Hearing : 16.09.2021 Date of Pronouncement : 16.09.2021 O R D E R PER C.N.

PRASAD (JM) 1.

All these appeals are filed by different assessee’s of same family/group against different orders of Learned Commissioner of Income Tax (Appeals)–40, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2014-15.

2.

Assessees through their authorized representative filed a letter dated 16th January, 2021 and submitted as under: - 3 ITA NO.

7699 to 7702/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda & Nalin Anandji Chheda “ITA.No. a “ITA.No.7699/Mum/2019 Re: PAN NO ADAPC5577B and Appeal No ITA 7699/MUM/2019 dated 16th December, 2019 Su b: Withdrawal of an Appeal I have filed an appeal to tribunal against or order passed by the Commissioner of Income tax (Appeals) -40 on 16/12/2019 wide appeal no ITA/7701/Mum/2019.

Now I have applied for settlement of dispute under VIVAD SE VISWAS with Income-tax, and now I am in receipt of Form No 3 from Principal Commissioner of Income-tax 17 Hence I now withdraw an appeal filed with your honor.

I request your honor to grant the same and request you to grant the confirmation of same since I need to attach the withdrawal confirmation for Filing Form no 4 For your reference I enclose herewith Ack of an Appeal filed with you and form 3 received from PCIT- 17.” ITA.No.7700/Mum/2019 Re: PAN NO AABPC3085C and Appeal No ITA7700/MUM/2019 dated 16th December, 2019 Su b: Withdrawal of an Appeal I have filed an appeal to tribunal against or order passed by the Commissioner of Income tax (Appeals) -40 on 16/12/2019 wide appeal no ITA/7700/Mum/2019.

I request your honor to grant the same and request you to grant the confirmation of same since I need to attach the withdrawal confirmation for Filing Form no 4 For your reference I enclose herewith Ack of an Appeal filed with you and form 3 received from PCIT- 17.” 4 ITA NO.

7699 to 7702/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda & Nalin Anandji Chheda ITA.No.7701/Mum/2019 Re: PAN NO AACHN3710L and Appeal No ITA 7701/MUM/2019 dated 16th December, 2019 Su b: Withdrawal of an Appeal I have filed an appeal to tribunal against or order passed by the Commissioner of Income tax (Appeals) -40 on 16/12/2019 wide appeal no ITA/7701/Mum/2019. /Mum/2019.

I request your honor to grant the same and request you to grant the confirmation of same since I need to attach the withdrawal confirmation for Filing Form no 4 For your reference I enclose herewith Ack of an Appeal filed with you and form 3 received from PCIT- 17.” ITA.No.7702/Mum/2019 Re: PAN NO AACHN3710L and Appeal No ITA7702/MUM/2019 dated 16th December, 2019 Su b: Withdrawal of an Appeal I have filed an appeal to tribunal against or order passed by the Commissioner of Income tax (Appeals) -40 on 16/12/2019 wide appeal no ITA/7702/Mum/2019.

I request your honor to grant the same and request you to grant the confirmation of same since I need to attach the withdrawal confirmation for Filing Form no 4 For your reference I enclose herewith Ack of an Appeal filed with you and form 3 received from PCIT- 17.” 5 ITA NO.

7699 to 7702/MUM/2019 (A.Y: 2014-15) Sanket Nalin Chheda & Nalin Anandji Chheda 3.

On a perusal of the above letters filed by the authorized representative of the assessee and enclosed copies of Form-3 it is noticed that assessees had already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration.

Assessees requested for withdrawal of the appeal.

Accepting the request of the assessees for withdrawal of appeals, these appeals are dismissed as withdrawn.

4.

In the result, appeals of the assessees are dismissed as withdrawn.

Order pronounced in the virtual court on 16.09.2021.

Sd/- (C.N.

PRASAD) JUDICIAL MEMBER Mumbai / Dated 16.09. ted 16.09.2021 Giridhar, Sr.PS Copy of the Order forwarded to: 1.

The Appellant 2.

The Respondent.

3.

The CIT(A), Mumbai.

CIT 5.

DR, ITAT, Mumbai 6.

Guard file. //True Copy// BY ORDER (Asstt.

Registrar) ITAT, Mum