M/S SAHIL EXPORTS , MUMBAI V. ITO WARD 31(3)(3), MUMBAI

ITA 1318/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4396 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 1318 /MUM/2020 (A.Y: 2 00 7 - 08 ) M/S. SAHIL EXPORTS 15, SWASTIK RESIDENCY ROAD NO. 2, JAWAHAR NAGAR GOREGAON (W), MUMBAI - 400062 PAN: AAKFS5778D V. INCOME TAX OFFICER 31(3)(3 ) KAUTILYA BHAVAN , G - BLOCK BANDRA KURLA COMPLEX BANDRA(E), MUMBAI - 400051 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 13 .09.2021 DATE OF PRONOUNCEMENT : 13 .09.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 42 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 15.01.2020 FOR THE A.Y . 20 07 - 08. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 24 TH AUGUST , 2021 AND SUBMITTED AS UNDER: - APPEAL NO.: ITA / 1318 / MUM / 2020, INCOME TAX APPELLATE TRIBUNAL AGAINST ORDER OF ITO WARD 31(3)(3) 2 ITA NO. 1318/MUM/2020 (A.Y: 2007 - 08) M/S. SAHIL EXPORTS SUB : HEARING OF AN APPEAL FIXED ON 13/09/2021 WITH REFERENCE TO THE ABOVE NOTICE OF HEARING, WE HAVE TO STATE THAT AFTER FILING THE APPEAL, WE HAVE DECI DED TO OPT FOR DIRECT TAX VIVAD SE VISHWAS AND ACCORDINGLY WE HAVE OBTAINED THE CERTIFICATE DATED 19/02/2021 UNDER SECTION 5(1) OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN FORM 3. (ATTACHED HEREWITH FORM 3 FOR YOUR READY REFERENCE). ON 21/04/2021, WE HAVE INFORMED THE REGISTRAR, I.T.A.T., MUMBAI BENCHES ABOUT SUBMISSION OF FORM 4 FOR WITHDRAWAL OF APPEAL. (ATTACHED HEREWITH FORM 4 AND THE COVERING LETTER FOR YOUR READY REFERENCE). FROM WHAT HAS BEEN STATED ABOVE, KINDLY NOTE THAT WE WILL NOT BE APPEARING FO R THE HEARING ON THE APPOINTED DATE 13/09/2021 SINCE WE HAVE ALREADY WITHDRAWN THE APPEAL. PLEASE MAKE NECESSARY ENTRIES IN YOUR RECORDS ABOUT WITHDRAWAL OF APPEAL FOR THE ABOVE ASSESSMENT YEAR. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. AS SESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 13 .09.2021 . SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 13 .09.2021 GIRIDHAR, SR.PS 3 ITA NO. 1318/MUM/2020 (A.Y: 2007 - 08) M/S. SAHIL EXPORTS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM