MAHENDRA REALTORS & INFRASTRUCTURE PVT. LTD., Mumbai V. ACIT(TDS)-CPC, Mumbai

ITA 1605/MUM/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9848 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 18-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 200A; 201

Judgement Text

ITA NO S. 1602 TO 1606/MU M/2019 ASSESSMENT Y EAR S : 201 4 - 15 & 2015 - 16 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH, MUMBAI [CORAM: JUSTICE P. P. BHATT (PRESIDENT) AND PRAMOD KUMAR (VICE PRESIDENT)] ITA NO S . 1602 TO 1606/MUM/2019 ASSESSMENT Y EAR S : 201 4 - 15 & 2015 - 16 M AHENDRA REALTORS & INFRASTRUCTURE PVT. LTD. .APPELLANT 604, SMT. K. G. MITTAL AYURVEDIC HOSPITAL CHARNI ROAD, MUMBAI - 400 002 [PAN: AAFCM 3829 H ] VS ACIT(TDS) - CPC MUMBAI ..........RESPONDENT APPEARANCES BY NONE FOR T HE AP P ELLANT BHARAT ANDHALE FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 2 4 TH , 2020 DATE OF PRONOUNCEMENT : DECEMBER 2 4 TH , 2020 O R D E R PER BENCH : 1. BY WAY OF TH ESE APPEAL S , THE ASSESSEE APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF THE ORDER DATED 24.01.2019 PASSED BY THE LEARNED CIT(A) - 59 , MUMBAI IN THE MATTER OF ASSESSMENT U/S. 200A OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR S 201 4 - 15 AND 2015 - 16. 2. WHEN TH E S E APPEAL S W ERE CALLED OUT FOR HEARING, IT IS NOTICED THAT THE ASSESSEE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (A CT 3 OF 2020) AND IS AWAITING FOR FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. 3. THE LD. DR ALSO DID ACCE PT OUR SUGGESTION THAT THESE APPEAL S CAN BE DISMISSED, WITH THE LIBERTY TO THE ASSESSEE TO APPROACH THE TRIBUNAL, IF FOR SOME UNFORESEEN REASON, THERE ARE ISSUES WITH RESPECT TO SETTLEMENT OF THE MATTER UNDER VIVAD SE VISHWAS SCHEME, 2020. ITA NO S. 1602 TO 1606/MU M/2019 ASSESSMENT Y EAR S : 201 4 - 15 & 2015 - 16 PAGE 2 OF 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE SE APPEAL S AS WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. 5. IN THE RESULT, THE SE APPEAL S ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 2 4 TH DECEMBER, 2020 . SD/ - SD/ - JUSTICE P. P. BHATT PRAMOD KUMAR ( PRESIDENT ) (VICE PRESIDENT) MUMBAI, DATED THE 24 TH DAY OF DECEMBER, 2020 ROSHANI, SR. PS COPIES TO: (1) THE APPLICANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI