BABIES & US FERTILITY IVF & ICSI CENTRE , MUMBAI V. DCIT CC 3(2), MUMBAI

ITA 1400/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4830 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: APEKSHA GALA

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHBMUMBAI BEFORE SHRI MAHAVIRSINGH (VICEPRESIDENT)AND SHRI S. RIFAURRAHMAN(ACCOUNTANT MEMBER) ITANO.1400/MUM/2020 ASSESSMENT YEAR:2010-11 BABIES&USFERTILITY&ICSI CENTRE, 534, 4 TH FLOOR, BOMBAY MUTUAL TERRACEBUILDING, OPERAHOUSE, CHARNI ROAD, MUMBAI-4000070. VS. DCIT-CC-3(2), AIRINDIABUILDING, NARIMAN POINT, MUMBAI-400021. PAN NO. AABFB 8934F APPELLANT RESPONDENT ASSESSEEBY : MS. APEKSHAGALA, AR REVENUE BY : MR. RAHUL RAMAN, CIT - DR DATE OF HEARING : 06/09/2021 DATE OF PRONOUNCEMENT : 06 /09/2021 ORDER PER S. RIFAURRAHMAN,A.M. THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-51, MUMBAI [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR 2010-11 DATED 28/01/2020 AND ARISES OUT OF ASSESSMENT COMPLETEDU/S143(3)R.W.S.153AOFTHEINCOMETAXACT,1961(INSHORTTHEACT). 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT ASSESSEE HAS PREFERRED TO SETTLE THEISSUEUNDERVIVADSEVISHWASACT,2020ANDRELEVANTINFORMATIONISFILEDVIDE LETTER DATED 03/09/2021 AND SUBMITTED THAT IT HAS FILED THE NECESSARY BABIES&USFERTILITY&ICSICENTRE ITA NO. 1400/M/2020 2 DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMEDTHE RECEIPT OF FORM NO.3. 3. THE LD. DRALSO DIDNOTOBJECTTO COURSESO SUGGESTED. 4. HEARD THE LEARNED COUNSELS FOR BOTH THE PARTIES AND PERUSED MATERIAL ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENTAPPEAL,ASITHASAPPLIEDFORSETTLINGTHEDISPUTEUNDERVIVADSEVISHWAS SCHEME, 2020, AND RECEIVED THE CONFIRMATION OF FORM NO. 3. THEREFORE, WE ARE INCLINED TO DISMISS THE APPEAL AS PER ASSESSEES REQUEST AS WITHDRAWN. IN CASE FOR SOME REASON, THE REVENUE DISMISS THE PLEA OF THE ASSESSEE UNDER VIVAD SE VISHWASSCHEME,2020,ITCAN APPLYTO RESTORE THE MATTERIN DUE COURSE. 5. IN THE RESULT,THE APPEALFILEDBYTHE ASSESSEEISDISMISSEDASWITHDRAWN. ORDER PRONOUNCEDINTHEOPENCOURTON 06/09/2021. SD/- SD/- ( MAHAVIRSINGH ) ( S. RIFAURRAHMAN ) VICEPRESIDENT ACCOUNTANTMEMBER MUMBAI; DATED: 06/09/2021 RAHULSHARMA,SR.P.S. COPYOFTHEORDERFORWARDED TO : 1. THEAPPELLANT 2. THERESPONDENT. 3. THECIT(A)- 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE. BY ORDER, //TRUECOPY// (DY./ASSISTANTREGISTRAR) ITAT, MUMBAI