TISHMAN SPEYER INDIA P.LTD, MUMBAI V. DCIT 8(3)(1), MUMBAI

ITA 266/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3757 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 15-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Assessee Lawyers: NISHITH KHATRI
• Section: 201; 6; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) E BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO S . 266, 267 & 2365 /MUM/201 6 (A.Y S : 2009 - 10 , 20 10 - 11 & 2008 - 09 ) ITA NO. 6395/MUM/2018 (A.Y: 2011 - 12) M/S. TISHMAN SPEYER INDIA PVT. LTD., 5 NORTH AVENUE, 71 - B 7 TH FLOOR, MAKER MAXITY BANDRA KURLA COMPLEX, BANDRA(E) MUMBAI - 400051 PAN: AACCT2829D V. DCIT - 8(3)(1) ROOM NO. 615, 6 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NISHITH KHATRI DEPARTMENT BY : SHRI VIJAY KUMAR MENON DATE OF HEARING : 25 .02.2021 DATE OF PRONOUNCEMENT : 01 .03 .2021 O R D E R PER BENCH 1. TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 14, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y S . 2008 - 09 TO 201 1 - 12. 2 ITA NOS. 266, 267 & 2365/MUM/2016 ITA NO. 6395/MUM/2018 (A.Y: 2011 - 12) M/S. TISHMAN SPEYER INDIA PVT. LTD., 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 4 TH FEBRUARY, 2021 AND PRAYED FOR WITHDRAWAL OF APPEALS. CONTENTS OF THE LETTER IN ITA.NO. 267/MUM/2016 ARE AS UNDER : - ITA NO: 267/MUM/2016 ASSESSMENT YEAR: 2010 - 11 WE REFER TO ABOVEMENTIONED APPEAL OF OUR ABOVENAMED CLIENT IN RESPECT OF ASSESSMENT YEAR 2010 - 11. UNDER INSTRUCTIONS OF OUR CLIENT, WE HAVE TO STATE THAT, IN RESPECT OF THE ABOVEMENTIONED APPEAL, OUR CLIENT HAS FILED A DECLARATION UNDER SECTION 4 OF THE DI RECT TAX VIVAD SE VISHWAS ACT, 2020 (THE ACT) IN FORM 1 TO THE DESIGNATED AUTHORITY. PURSUANT TO THE SAID DECLARATION, THE DESIGNATED AUTHORITY VIDE ITS ORDER DATED 21 ST JANUARY, 2021 PASSED AN ORDER IN FORM 3 UNDER SECTION 5 (1) OF THE ACT. A COPY OF THE SAID ORDER IS ENCLOSED HEREWITH. IN THESE CIRCUMSTANCES, WE REQUEST YOU TO KINDLY PLACE THIS APPLICATION BEFORE THE HON'BLE BENCH TO ALLOW OUR CLIENT TO WITHDRAW THE ABOVEMENTIONED APPEAL. 3. ON A PERUSAL OF THE ABOVE LETTER AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR 3 ITA NOS. 266, 267 & 2365/MUM/2016 ITA NO. 6395/MUM/2018 (A.Y: 2011 - 12) M/S. TISHMAN SPEYER INDIA PVT. LTD., WITHDRAWAL OF THE APPEAL S . ACCEPTING THE REQUES T OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL S , TH ESE APPEAL S ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 01.03.2021 AS PER RULE 34(4) OF ITAT RULES BY PLACING THE PRONOUNCEMENT LIST IN THE NOTICE BOARD SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 01 / 0 3 / 2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM