M/S KAPOOR GLASS INDIA P.LTD, MUMBAI V. ACIT (TDS) , CPC, GHAZIABAD

ITA 2824/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9405 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2015-2016
• Appeal Filed On: 03-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

ITA NOS.2824-2828/MUM/2019 M/S KAPOOR GLASS INDIA P. LTD. ASSESSMENT YEARS: 2015-16 & 2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NOS.2824 TO 2828/MUM/2019 ( / ASSESSMENT YEARS: 2015-16 & 2016-17) M/S. KAPOOR GLASS (INDIA) P. LTD. A-37, KAPOOR HOUSE, ROAD NO.2, MIDC, ANDHERI (EAST), MUMBAI / VS. ACIT - CPC - TDS AAYAKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD !' ./ ./PAN/GIR NO. AACCK -0778-Q ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) ASSESSEE BY : MS. RENU KAPOOR-LD. AR REVENUE BY : SHRI GURBINDER SINGH-LD. DR / DATE OF HEARING : 24/12/2020 / DATE OF PRONOUNCEMENT : 04/01/2021 / O R D E R PER BENCH 1. AFORESAID APPEALS BY ASSESSEE FOR ASSESSMENT YEA RS 2015- 16 & 2016-17 CONTEST COMMON ORDER OF LEARNED FIRST APPELLATE AUTHORITY ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. AR FOR ASSESSEE, AT THE OUTSET, SUBMITTE D THAT THE ASSESSEE IS OPTING FOR VIVAD SE VISHWAS SCHEME (VVS SCHEME) AND THEREFORE, WISHES TO WITHDRAW THE APPEAL. THE L D. DR DID NOT OBJECT TO THE SAME. ITA NOS.2824-2828/MUM/2019 M/S KAPOOR GLASS INDIA P. LTD. ASSESSMENT YEARS: 2015-16 & 2016-17 2 3. ACCORDINGLY, ALL THE APPEAL STAND DISMISSED AS W ITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE AP PEALS IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. ALL THE APPEAL STAND DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 04 TH JANUARY, 2021. SD/ - SD/ - (AMARJIT SINGH) (MANO J KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 04/01/2021 S R.PS, SUDIP SARKAR / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %&'$ / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. -.% / , / , / DR, ITAT, MUMBAI 6. .01 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.