SHAMDARSHAN PROPERTIES PRIVATE LIMITED, NARIMAN POINT MUMBAI V. DCIT CIRCLE 3(3)1, AAYKAR BHAVAN, MUMBAI, AAYKAR BHAVAN, MUMBAI

ITA 2795/MUM/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0157 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-08-2024
• Assessment Year: misc
• Appeal Filed On: 08-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2795/MUM/2023 Assessment Year: 2014-15 Shamdarshan Properties Pvt. Ltd. 112/113, Mittal Tower, B Wing, Nariman Point, Mumbai – 400021 (PAN : AAACS5220R) Vs. Deputy Commissioner of Income Tax, Circle 3(3)1, Mumbai (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Rajesh Meshram, Sr. AR Date of Hearing : 13.08.2024 Date of Pronouncement : 13.08.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, Mumbai, vide order no. ITBA/NFAC/S/250/2023-24/1054193146(1), dated 07.07.2023 passed against the assessment order by Deputy Commissioner of Income Tax, Circle 3(3)(1), Mumbai, u/s. 143(3) of the Income-tax Act (hereinafter referred to as the “Act”), dated 26.09.2016 for Assessment Year 2014-15. 2. At the time hearing, none appeared on behalf of the assessee. But the ld. counsel of the assessee has filed a letter dated 25.06.2024 seeking permission from the Bench to withdraw the instant appeal filed by the assessee. Ld. AR submitted through his letter that the 2 ITA No.2795/MUM/2023 Shamdarshan Properties Pvt. Ltd.., AY 2014-15 appeal being ITA No.2777/Mum/2023 in physical form was filed by the assessee on 09.08.2023 for Assessment Year 2014-15, and decided by order dated 22.01.2024 by “G” Bench and another appeal for the same AY was filed online. The Ld. Counsel requested the Bench to permit the withdrawal of the appeal filed online being ITA No.2795/Mum/2023, since the same has already been decided and thus avoiding duplication. 3. Since the Ld. Sr. AR has no objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn. 4. In the result, appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 13 August, 2024 Sd/- Sd/- (Kavitha Rajagopal) (Girish Agrawal) Judicial Member Accountant Member Dated: 13 August, 2024 MP, Sr.P.S. Copy to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai