JARDEN CONSUMER SOLUTIONS OF INDIA P.LTD, MUMBAI V. DCIT (OSD) 8(2), MUMBAI

ITA 166/MUM/2016

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8923 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) ITA No. 166/MUM/2016 Assessment Year: 2010-11 Jarden Consumer Solutions of India Private Limited, 204-B, Universal Business Park, Chandivli Farm Road, Andhri (East), Mumbai-400072. Vs. DCIT (OSD)-8(2), Aayakar Bhavan, Mumbai-400020. PAN No. AABCJ 9130 A Appellant Respondent Assessee by : None Revenue by : Mr. Kiran Unavekar, DR Date of Hearing : 10/11/2021 Date of pronouncement : 10/11/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-56, Mumbai [in short ‘CIT(A)’] for the assessment year 2010-11 dated 30.10.2015 and arises out of assessment completed u/s 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (in short the Act). 2. At the outset, when the appeal was called out for hearing, none appeared on behalf of the assessee in spite of calls. Ld. DR brought to our notice that the assessee has filed vide letter dated 01.07.2021 that it has filed the declaration Jarden Consumer Solutions of India ITA No. 166/M/2016 2 under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal. The Ld. DR submitted that he has no objection for withdrawal of assessee’s appeal. 3. The Ld. DR also did not object to course so suggested. 4. Heard the Ld. Departmental Representative and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as it has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, and received the confirmation of Form No. 3. Therefore, we are inclined to dismiss the appeal as per assessee’s request as withdrawn. In case for some reason, the Revenue dismiss the plea of the assessee under Vivad Se Vishwas Scheme, 2020, it can apply to restore the matter in due course. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 10/11/2021. Sd/- Sd/- (C.N. PRASAD) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 10/11/2021 Rahul Sharma, Sr. P.S. 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, Jarden Consumer Solutions of India ITA No. 166/M/2016 3 //True Copy// (Sr. Private Secretary) ITAT, Mumbai