MAMMOET (S) PTE. LTD, MUMBAI V. DCIT (IT) RG 3(2)(1), MUMBAI

ITA 2488/MUM/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6831 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 06-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR SUBRAMANIAN LD
• Assessee Lawyers: KRISH SHIVKAR LD
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANO J KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) 1 . ./ I.T.A. NO . 2488 /MUM/20 17 ( / ASSESSMENT YEAR: 2012 - 2013 ) & 2 . ./ I.T.A. NO . 2489 /MUM/20 17 ( / ASSESSMENT YEAR: 20 13 - 1 4 ) M/S MAMMOET (S) PTE. LT D. C/O ADVAYA LEGAL NO.1, LALANI AURA, 34 TH ROAD BANDRA (W), MUMBAI - 400050 / VS. DCIT (INT . TAXATION ) - RANGE - 3 (2) ( 1 ) AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400 0 21 . ./ ./ PAN/GIR NO. AAHCM - 6234 - E ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI KRISH SHIVKAR - LD. AR REVENUE BY : SHRI VIJAY KUMAR SUBRAMANIAN - LD. DR / DATE OF HEARING : 2 7 /01/2021 / DATE OF PRONOUNCEMENT : 27 /01/2021 / O R D E R PER BENCH 1. AFORESAID A PPEALS BY ASSESSEE FOR ASSESSMENT YEARS 2012 - 13 & 2013 - 14 CONTEST SEPARATE ORDERS OF LOWER AUTHORITIES ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. COUNSEL FOR ASSESSEE, SHRI KRISH SHIVKAR, AT THE OUTSET, PLACED ON RECORD LETTER DATED 03/12/2020 TO SUBMIT TH AT THE 2 ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE FOR BOTH THE YEARS UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND THEREFORE, THE APPEALS MAY BE DISMISSED AS WITHDRAWN. THE COPY OF FORM NO.3 AS ISSUED BY APPROPRIATE AUTHORITY HA S ALSO BEEN PLACED ON RECORD. T HE LD. DR DID NOT OBJECT TO WITHDRAWAL OF APPEALS. 3. SINCE THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE AS AFORESAID, BOTH THE APPEALS STAND DISMISSED AS WITHDRAWN WITH LIBERTY TO ASSESSEE - APPELLANT TO SEEK REST ORATION OF TH E APPEALS IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. BOTH T HE APPEAL S STAND DISMISSED AS WITHDRAWN IN TERMS OF OUR ABOVE ORDER . O RDER PR ONOUNCED ON 2 7 TH JANUARY, 2021. SD/ - SD/ - (AMARJIT S INGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 2 7 /01/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT .REGISTRAR) , / ITAT, MUMBAI .