Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 8805 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 14 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-03-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
G
Assessment Year
2013-2014
Appeal Filed On
12-03-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1488/MUM/2019 (A.Y: 2013-14) SEWELLS GROUP INDIA PVT LTD., 1 ST FLOOR, BLDG NO. 7, SECIR 2, MILLENNIUM BUSINESS PARK, MIDC INDUSTRIAL AREA, MAHAPE, NAVI MUMBAI 400710. VS. DCIT 15(3)(2) R. NO.451, AAYAKAR BHAVAN MK ROAD, MUMBAI 400020. ./ ./ PAN/GIR NO. : AAACI9269G APPELLANT .. RESPONDENT APPELLANT BY : NONE (LETTER DT 1 - 03 - 2021) RESPONDENT BY : SMT SAILAJA RAJ , SR. DR DATE OF HEARING 24 .0 3 .2021 DATE OF PRONOUNCEMENT 25 .0 3 .2021 / O R D E R PER PAVAN KUMAR GADALE.JM: THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -24 MUM BAI, PASSED U/S. 143(3) AND 250 OF THE INCOME TAX ACT, 1 961. 2. AT THE TIME HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED A LETTER DATED 01 -03- 2021 EXPLAINING THAT THE ASSESSEE IS INTEND TO SETT LE THE TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME ITA NO.1488/MUM/2019 SEWELLS GROUP INDIA PVT LTD.,MUMBAI - 2 - 2020(VSVS2020) AND FILED AN APPLICATION IN FORM NO . 1 & 2 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIA L ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAAD SE VISHWAS SCHEME 2020 AND HAS FILED A LETTER DT 01- 03- 2021 MENTIONING THAT THE ASSESSEE HAS APPLIED UNDER VSVS 2020 AND HAS RECEIVED FORM-3 FROM THE INCOME T AX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WIL L BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/ S 254(2) OF THE ACT TO RECALL THE PRESENT ORDER AS PE R PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.03.2021 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADA LE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 25.03.2021 KRK, PS ITA NO.1488/MUM/2019 SEWELLS GROUP INDIA PVT LTD.,MUMBAI - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. '#$%&&' , )* , / DR, ITAT, MUMBAI 6. %-./0 / GUARD FILE. / BY ORDER, '& //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI
