M/S AUREUS JEWELS PVT LTD., Mumbai V. DCIT CENTRAL CIRCLE-12(1)(1), Mumbai

ITA 2358/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3605 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 12-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 2358 /MUM/20 19 ( / ASSESSMENT YEAR: 2007 - 08 ) M/S AUREUS JEWELS PVT. LTD. 11 TH FLOOR , THE PLAZA, GAMDEVI ROAD, HUGHES ROAD, MUMBAI - 400 007 / VS. DCIT CC 12(1)(1) MUMBAI - 400 007 ./ ./ PAN/GIR NO. AA ECA9858M ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 25 / 01 /20 21 /DATE OF PRONOUNCEMENT: 17/02/2021 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 05.02.2018 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 2 0 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 07 - 08 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, THE L D. C OUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (AC T 3 OF 2020). HE FILED LETTER DATED 03.12.2020 CONFIRMING THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR A LSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : MS. MURTI SHAH , AR REVENUE BY: SHRI BRAJENDRA KUMAR , DR ITA NO. 2358 / MUM/20 19 M/S AUREUS JEWELS PVT. LTD 2 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME , 2020. 5 . IN THE RESULT, THE AP PEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021 SD / SD/ ( MAHAVIR SINGH ) (S. RIFAUR RAHMAN ) VICE PRESID ENT ACCOUNTANT MEMBER MUMBAI; DATED : 17/02/2021 XSDC DHANANJAY ( 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. / G UARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI