Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 7846 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 9 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
K
Assessment Year
2010-2011
Appeal Filed On
15-04-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 2217/MUM/2015 ASSESSMENT YEAR: 2010 - 11 PIPAL RESEARCH ANALYTICS AND INFORMATION SERVICES INDIA PRIVATE LIMITED, CRISIL HOUSE, CENTRAL AVENUE, HIRANANDANI BUSINESS PARK, POWAI, MUMBAI - 400076 VS. DEPUTY COMMISSIONER OF INCOME TAX 15(2)(2), MUMBAI PAN NO. AAICS2386Q APPELLANT RESPONDENT ASSESSEE BY : MR. KIRESH SHIVKAR , AR REVENUE BY : MR. SUNIL DESHPANDE/ SUSHIL KR. MISHRA , DR S DATE OF HEARING : 20 /01/2021 DATE OF P RONOUNCEMENT : 20 /01/2021 ORDER PER N.K. PRADHAN, A.M. THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DY. COMMISSIONER OF INCOME TAX 15 (2) (2) PASSED U/S 143 (3) R.W.S. 144C OF THE INCOME TAX ACT, 1961 (THE ACT). 2. THE LD. COUNSEL FOR THE APPELLANT HAS FILED A LETTER DAT ED 1 9 .01.2021 STATING THAT THEY HAVE FILED AN APPLICATION UNDER THE VIVAD SE VISHWAS SCHEME FOR CAPTIONED YEAR . ITA NO. 2217/M/2015 PIPAL RESEARCH ANALYTICS AND INFORMATION SERVICES INDIA P. LTD. 2 WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTAL REPRESENTATIVE THE ABOVE SUBMISSION OF THE APPELLANT . 3. WE HAVE HEARD THE LD. COUNSELS AND PERUSED THE RELEVANT MATERIALS ON RECORD. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT NO. 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTER CONNECTED THEREWITH OR INCIDENTAL THERETO. THE AC T OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17.03.2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17.03.2020. IN TERMS OF THE SAID ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE SUPREME COURT OF INDIA. CONSIDERING THE LETTER DATED 1 9 .01.2021 FILED BY THE APPELLANT AND KEEPING IN VIEW THE DECISION OF THE HONBLE MADRAS HIGH COURT IN THE CASE OF M/S NANNUSAMY MOHAN (HUF) V. ACIT (TCA NO. 372 OF 2020, ORDER DATED 16.10.2020), WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK THE RESTORATION OF THIS APPEAL IN THE EVENT THE DECLARATION FILED UNDER THE AFORESAID ACT IS CONSIDERED VOID BY THE DEPARTMENT. IT IS FURTHER MADE CLEAR, IN SUCH EVENTUALITY, IF THE ASSESSEE SEEKS RESTORATION OF THIS APPEAL BY FILING MISCELLANEOUS APPLICATION, THE DELAY IF ANY WOULD BE CONDONED WITH OUT INSISTING UPON FILING ANY APPLICATION FOR CONDONATION OF DELAY. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN, SUBJECT TO THE OBSERVATION ABOVE. ITA NO. 2217/M/2015 PIPAL RESEARCH ANALYTICS AND INFORMATION SERVICES INDIA P. LTD. 3 ORDER PR O NOUNCED IN THE OPEN COURT ON 20 /01/2021. SD/ - SD/ - ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 20 /01/2021 ALINDRA, 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, //TRUE COPY// (DY./ASSISTANT REGISTRAR) ITAT, MUMBAI
