M/S.GANITA TECHNOLOGIES & SERVICES PRIVATE LIMITED, MUMBAI V. ACIT 3(1)(2), MUMBAI

ITA 1976/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2394 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 02-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHASLA
• Section: 201; 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 1976 /MUM/ 20 18 ( ASSESSMENT YEAR : 201 3 - 1 4 ) M/S. GANITA TECHNOLOGIES & SERVICES PVT. LTD. 72 - A, M ITTAL TOWER NARIMAN POINT MUMBAI 400 021 VS. ACIT - 3(1)(2) AAYAKAR BHAVAN 6 TH FLOOR, ROOM NO.607, M.K.ROAD, MUMBAI - 400 020 PAN/GIR NO. AABCG0166D (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI T.S. KHASLA DATE OF HEARING 1 5 / 06 /202 1 DATE OF PRONOUNCEMENT 15 / 06 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 1976/MUM/2018 FOR A.Y. 2013 - 14 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 8, MUMBAI IN APPEAL NO. CIT(A) - 8/IT - 495/15 - 16 DATED 05/02/2018 LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 30/11/2015 BY THE LD. ASST. COMMISSIONER OF INCOME TAX 3(1)(2), MUMBAI (HEREINAFTER R EFERRED TO AS LD. AO). ITA NO . 1976/MUM/2018 M/S. GANITA TECHNOLOGIES & SERVICES PVT. LTD., 2 2. WE FIND THAT THE LD. AR FILED A LETTER MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. LD. DR ALSO AGREED THAT THE FORM - 3 HAS BEEN RECEIVED. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNC ED ON 15 / 06 /202 1 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 15 / 06 / 2021 KARUNA , SR. PS ITA NO . 1976/MUM/2018 M/S. GANITA TECHNOLOGIES & SERVICES PVT. LTD., 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//