M/S. SUPERMAX EQUIPMENTS, MUMBAI V. ITO, WARD-27(3)(4), MUMBAI

ITA 1222/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0128 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI , ! ,'# '$ BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI N.K.PRADHAN, ACCOUNTANT MEMBER . 1220 / /201 9 (. . 2009-10 ) ITA NO.1220/MUM/2019(A.Y.2009-10) . 1221 / /201 9 (. . 2010-11 ) ITA NO.1221/MUM/2019(A.Y.2010-11) . 1222 / /201 9 (. . 2011-12 ) ITA NO.1222/MUM/2019(A.Y.2011-12) M/S. SUPERMAX EQUIPMENTS, D-2A, GHATKOPAR INDUSTRIAL ESTATE, L.B.S MARG, GHATKOPAR (WEST), MUMBAI 400 086 PAN: AACFS4291B ...... , / APPELLANT VS. INCOME TAX OFFICER, WARD 27(3)(4), 3 RD & 4 TH FLOOR, TOWER NO.6, VASHI RLY. STN. COMPLEX, VASHI, NAVI MUMBAI 400 020 ..... !-/ RESPONDENT ,./ APPELLANT BY : NONE (OPTED FOR VSVS) !-./ RESPONDENT BY : MS. SMITA VERMA /- / DATE OF HEARING : 21/12/2020 012 /- / DATE OF PRONOUNCEMENT : 21 /12/2020 '/ ORDER PER VIKAS AWASTHY, JM : THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS)-25, MUMBAI ( I N SHORT THE CIT(A)) FOR THE ASSESSMENT YEARS 2009-10 TO 2011-12 OF EVEN DATE, I.E. 04/12/2018. 2 ITA NO.1220 -1222/MUM/2019(A.Y.2009-10 TO 2011-12) 2. THE ASSESSEE VIDE LETTERS DATED 18 TH DECEMBER, 2020 INFORMED THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HAS FILED APPLICATION UNDER VSVS IN FORM 1 AND 2 ON 06/11/2020 FOR THE ASSESSMENT YEARS 2009-10 TO 2011-12, THEREFORE, THE ASSESSEE WANTS TO WITHDRAW ABOVE APPEALS. 3. MS. SMITA VERMA, REPRESENTING THE DEPARTMENT STA TED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE ABOVE, THE ASSESSEE IS ALL OWED TO WITHDRAW APPEALS. THUS, THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN . 5. LIBERTY IS GRANTED TO THE ASSESSEE TO RESTORE TH E APPEAL(S) IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. IT IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE TH E APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE RE GISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCEL LANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. AC IT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT ] 6. IN THE RESULT, APPEALS FOR ASSESSMENT YEAR 2009- 10, 2010-11 AND 2011-12 BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN WITH LIBE RTY AFORESAID . ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY THE 21 ST DAY OF DECEMBER, 2020. SD/- SD/- (N.K.PRADHAN) (VIKAS AWASTHY) '# / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, 4/ DATED : 21/12/2020 3 ITA NO.1220 -1222/MUM/2019(A.Y.2009-10 TO 2011-12) VM , SR. PS (O/S) COPY OF THE ORDER FORWARDED TO : 1. , / THE APPELLANT , 2. !- / THE RESPONDENT. 3. 5- ( )/ THE CIT(A)- 4. 5- CIT 5. 67!- , . . . , / DR, ITAT, MUMBAI 6. 789:; / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI