ROSMERTA TECHNOLOGIES LIMITED, Gurgaon V. ACIT-1(3)1, MUMBAI

ITA 132/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3735 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 10-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO . 132 /MUM/2019 A.Y. 2014 - 15 ROSMERTA TECHNOLOGIES LIMITED VS. ACIT - 1(3)(1), MUMBAI 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 132/MUM/2019 (ASSESSMENT YEAR:2014 - 15) ROSMERTA TECHNOLOGIES LIMITED, PLOT NO. 137, UDYOG VIHAR, PHASE - I, GURGAON, HARYANA - 122016 VS. ASSTT. COMMISSIONER OF INCOME - TAX - 1(3)1, MUMBAI PAN NO. AADCR2917D ( ASSESSEE ) ( REVENUE ) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHALE, D.R DATE OF HEARING : 26/02/2021 DATE OF PRONOUNC EMENT : 01 /03 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 3 , MUMBAI, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 22.12.2016 FOR ASSESSMENT YEAR 2014 - 15. 2. THE ASSESSEE HAS FILED A LETTE R DATED 12 TH FEBRUARY, 2021, WHEREIN IT IS STATED THAT IT HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIVED THE CERTIFICATE IN FORM 3 UNDER SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT , 2020 FROM THE DESIGNATED AUTHORITY. IN SUPPORT OF ITS AFORESAID CLAIM THE ASSESSEE HAD ENCLOSED ALONGWITH ITS LETTER FORM 3 ISSUED BY THE DESIGNATED AUTHORITY. IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEA L MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. ITA NO . 132 /MUM/2019 A.Y. 2014 - 15 ROSMERTA TECHNOLOGIES LIMITED VS. ACIT - 1(3)(1), MUMBAI 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUNCED IN T HE OPEN COURT ON 01 /03 /2021. SD/ - SD/ - ( N.K. PRADHAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 .03 .2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI