Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 299378 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-01-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Next Hearing Date
09-01-2023
Assessment Year
2017-2018
Appeal Filed On
03-11-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI M. BALAGANESH, AM आयकरअपीलसं./ I.T.A. No. 2830/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2017-18) DCIT-8(1)(2), R. No. 264, 6 th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Vs. M/s Sea Linkers Pvt. Ltd. B. P. T. Plot No. 107, Quay Street, Darukhana, Mumbai-400 010 स्थधयीलेखधसं./जीआइआरसं./PAN No. AAHCS5084N (अपीलधथी/Appellant) : (प्रत्यथी / Respondent) अपीलधथीकीओरसे/ Appellant by : Shri Ajay Jadeja Singh, Ld. DR प्रत्यथीकीओरसे/Respondent by : None सुनवधईकीतधरीख/ Date of Hearing : 10.01.2023 घोर्णधकीतधरीख / Date of Pronouncement : 10.01.2023 आदेश / O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeals have been filed by the revenue against the order dated 08.09.2022 passed by National Faceless Appeal Centre (NFAC) for AY 20017-18. 2. At the outset, the Registry placed on record assessee's letter dated 07/01/2023 wherein it has been submitted that the assessee 2 I.T.A. No. 2830/Mum/2022 M/s Sea Linkers Pvt. Ltd has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (WS Scheme), 2020 and Form-5 has already been issued by the appropriate authority. Therefore, assessee wants for withdrawal of the appeals. The same was not objected to by Ld. DR. 3. In view of the above foregoing, since the Form-5 has already been issued and as confirmed by the assessee, the appeal filed by the revenue is dismissed as infructuous. 4. In the result, the appeal filed by the revenue is dismissed. Orders pronounced in the open court on 10 th January, 2023. Sd/- Sd/- (M. Balaganesh) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai;नदनधंक Dated : 10.01.2023 Sr.PS. Dhananjay 3 I.T.A. No. 2830/Mum/2022 M/s Sea Linkers Pvt. Ltd आदेशकीप्रतितितिअग्रेतिि/Copy of the Order forwarded to : 1. अपीलधथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. नवभधगीयप्रनतनननध, आयकरअपीलीयअनधकरण, मुंबई/ DR, ITAT, Mumbai 6. गधर्ाफधईल / Guard File आदेशानुसार/ BY ORDER, .उि/सहायकिंजीकार (Dy./Asstt.Registrar) आयकरअिीिीयअतिकरण, मुंबई/ ITAT, Mumbai
AI Insights
The case involved an appeal by the revenue against the order passed by the National Faceless Appeal Centre (NFAC) for the Assessment Year 2017-18. The respondent, M/s Sea Linkers Pvt. Ltd, had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, which is a dispute resolution scheme. The assessee submitted a letter indicating their participation in this scheme and the issuance of Form-5, leading to the withdrawal of the appeals. The Departmental Representative did not object to this withdrawal, resulting in the dismissal of the appeal as infructuous.
