SHRIJEE LIFESTYLE PRIVATE LIMITED , MUMBAI V. DCIT-CIRCLE 4(2)(1), MUMBAI

ITA 2203/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 1026 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-10-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 15-06-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE LETTER DATED ..

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA Nos. 2200 to 2203/Mum/2023 (Assessment Years: 2017-18 to 2020-21) Shri jee l if est yle P r i vate L im ited 384 M 3 rd F loor, Da bholkar W adi, Kalbade vi Road, Mum bai-400 002 Vs. Asst. CIT Circle 4(2)(1) Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACK1560G Assessee by : Assessee letter dated 12.09.2023 Revenue by : Dr. Kishor Dhule, CIT DR Date of hearing: 03.10.2023 Date of pronouncement : 03.10.2023 O R D E R PER BENCH: 01. These are the four appeals filed by the assessee for A.Y. 2017-18 to 2020-21 contesting confirmation of disallowance of late payment of employees contribution to provident Fund, ESIC beyond the due dates prescribed under the respective Act by the National Faceless Appeal Centre order dated 3 rd May, 2023, 27 th April, 0223 and 15 th May, 2023 and 27 th April, 2023, respectively, for A.Y. 2017-18 to 2020-21. 02. When these matters were called for hearing, a letter dated 12 th September, 2023 was placed before us from the Managing Director of the assessee, wherein it has been Page | 2 ITA No.2200/Mum/2023 Shrijee Lifestyle Pvt. Ltd; A.Y. 2017-18 stated that assessee has filed these appeals, however, in view of the decision of the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518) these appeals are to be dismissed in favour of the Revenue and therefore, these appeals may be dismissed as withdrawn. 03. The learned Departmental Representative did not have any objection. 04. In view of the letter dated 12 th September, 2023, by the managing director of the assessee company, making a request for withdrawal of these appeals, we dismiss these four appeals as withdrawn. Order pronounced in the open court on 03.10.2023. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 03.10. 2023 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai