NISHTA MALL MANAGEMENT CO P LTD., Mumbai V. ITO WARD -10(3)(1) [NOW DCIT RANGE 10(3)(1), Mumbai

ITA 2342/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE S HRI SAKTIJIT DEY (J M ) & SHRI N. K. PRADHAN (AM) ITA NO. 2342 /MUM/2019 ASSESSMENT Y EAR: 2012 - 13 NISHTA MALL MANAGEMENT CO. PVT. LTD. KNOWLEDGE HOUSE SHYAN NA GAR OFF JOGESHWARI VIKHROLI LINK ROAD, JOGESHWARI EAST, MUMBAI - 400060. PAN: AAECM0705H VS. ITO, WARD - 10(3)(1) (NOW DCIT RANGE 10(3)(1) AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400020. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DINKLE HARIYA (AR) R EVENUE BY : MS. SMITA VERMA (DR ) DATE OF HEARING : 15/0 2 /202 1 DATE OF PRONOUNCEMENT: 15 / 02 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE ASS ESS EE AGAINST THE ORDER DATED 31 . 01. 201 9 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 17 , MUMBAI FOR THE ASSESSM ENT YEAR 2012 - 13 . 2 . T HE LEARNED AUTHORIZED R EPRESENTATIVE OF THE ASSESSEE , AT THE OUTSET, SOUGHT PERMISSION ON BEHALF OF THE ASSESSEE TO WIT HDRAW THE APPEAL AS THE ASSESSEE HAS OPTED FOR SETTLING THE DISPUTE UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS RECEIVED CERTIFICATE IN FORM 3 . IN FACT, THE ASSESSEE HAS ALSO SENT LETTER DATED 15.02.2021 (KEPT ON RECORD) WITH SIMILAR REQUEST. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE AFORESAID REQUEST OF THE ASSESSEE. 4. IN VIEW OF THE FACTS DISCUSSED ABOVE, WE PERM IT THE ASSESSEE TO WITHDRAW THIS APPEAL . ACCORDINGLY, THE APPEAL IS DISMISSED AS WITHDRAW N . 2 ITA NO. 2342 / MUM/2019 ASSESSMENT YEAR: 201 2 - 1 3 3 . IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY , 2021 . SD/ - SD/ - ( N.K. PRADHAN ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 15 / 0 2 / 202 1 VIJAY PAL SINGH (SR. PS) / 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./ASSTT. REGISTRAR) , / ITAT, MUMBAI