SS FILTERS PRIVATE LIMITED, MUMBAI V. ITO, 15(3)(2), MUMBAI

ITA 2872/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7676 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 06-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE S HRI SAKTIJIT DEY (J M ) ITA NO. 2872 /MUM/2019 ASSESSMENT Y EAR: 2015 - 16 SS FILTERS PRIVATE LIMITED, D 13/8, TTC INDUSTRIAL AREA, MIDC TTC, TURBHE, NAVI MUMBAI PAN: AARCS3165J VS. THE ITO 15 (3) (2), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400021 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY SETHI (DR ) DATE OF HEARING : 14/12 /2020 DATE OF PRONOUNCEMENT: 18 / 01 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13.12.2018 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 24, MUMBAI FOR THE ASSESSM ENT YEAR 2015 - 16. 2. WHEN THE APPEAL WAS CALLED FOR HEARING IN VIRTUAL COURT, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE HAS FILED A LETTER DATED 09.12.2020 STATING THAT APPLICATION HAS BEEN SUBMITTED BEFORE THE DESIGNATED A UTHORITY FOR SETTLING THE DISPUTE ARISING IN THE PRESENT APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD . A S COULD BE SEEN FROM THE LETTER DATED 09.12 .2020 FILED BY THE AS SESSEE KEPT ON RECORD , T HE ASSESSEE HAS FILED DECLARATION IN FORM NO. 1 & 2 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR SETTLING THE DISPUTE ARISING IN THE PRESE NT AP PEA L. COPY OF THE APPLICATION HAS BEEN SUBMITTED BEFORE THE 2 ITA NO. 2872 / MUM/2019 ASSESSMENT YEAR: 201 5 - 1 6 REGI STRY . CONSIDERING THE FACT THAT TH E ASSESSEE HAS FILED APPLICATION FOR SETTLING DISPUTE UNDER VIVAD SE VISHWAS ACT, 2020 , I AM INCLINED TO DISMISS THE APPEAL AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RESTORATION OF THIS APPEAL IN TH E EVENT THE APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020 IS N OT ACCEPTED BY THE DEPARTMENT. 4. IN THE RESULT, APPEAL IS DISMISSED WITH THE AFOREMENTIONED LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2021 . SD/ - ( SAKTIJIT DEY ) JUDICIAL MEMBER MUMBAI ; DATED: 18 / 01 /202 1 ALIN DRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUM BAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI