DCIT 12 (2)(2), Mumbai V. G. M . BIJLANI CONSTRUCTION PVT. LTD., Mumbai

ITA 3059/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6227 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S KHALSADR
• Section: 271(1)(c)

Judgement Text

1 I.T.A. NO.6617/MUM/2018 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI SAKTIJIT DEY ( JUDICIAL MEMBER) I.T.A. NO.3059/MUM/2019 (ASSESSMENT YEAR : 2009-10) DEPUTY COMMISSIONER OF INCOME-TAX 12(2)(2), MUMBAI VS M/S G.M. BIJLANI CONSTRUCTION PVT LTD 103, A.N. CHAMBERS, TURNER ROAD BANDRA WEST, MUMBAI PAN : AAACG8649J (APPELLANT) (RESPONDENT) APPELLANT BY SHRI T.S. KHALSA(DR) RESPONDENT BY NONE DT OF HEARING 19-01-2021 DT OF PRONOUNCEMENT 19-01-2021 O R D E R PER SAKTIJIT DEY (JM), THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDER DATED 20-02-2019 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI DELETING THE PENALTY IMPOSED OF RS.1,36,623 UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2009- 10. 2. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NO ONE WAS PRESENT FOR THE ASSESSEE. HOWEVER, THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS SUBMITTED A LETTER DATED 13-01-2021 STATING THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVADH SE VISWAS ACT, 2020 FOR SETTLING THE DISPUTE ARISING IN THIS APPEAL. ON A SUGGESTION FROM THE BENCH, THE 2 I.T.A. NO.6617/MUM/2018 LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY ACCEPTED FOR WITHDRAWAL OF THE APPEAL, SO LONG AS, THE RIGHT OF THE DEPARTMENT FOR REVIVAL OF THE APPEAL IS PROTECTED IN CASE OF NON-ACCEPTANCE OF ASSESSEES APPLICATION UNDER THE DIRECT TAX VIVADH SE VISWAS ACT, 2020. 3. HAVING CONSIDERED THE SUBMISSIONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AND KEEPING IN VIEW THE FACT THAT THE ASSESSE HAS APPLIED FOR SETTLING THE DISPUTE ARISING IN THIS APPEAL BY FILING APPLICATION UNDER THE DIRECT TAX VIVADH SE VISWAS ACT, 2020, WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. HOWEVER, IN THE UNLIKELY EVENT OF ASSESSEES APPLICATION UNDER THE DIRECT TAX VIVADH SE VISWAS ACT, 2020 BEING NOT ACCEPTED BY THE DEPARTMENT, LIBERTY IS GRANTED TO THE REVENUE TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. 4. IN THE RESULT, APPEAL IS DISMISSED WITH AFOREMENTIONED LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19/01/2021. SD/- SD/- ( PRAMOD KUMAR) (SAKTIJIT DEY) VICE PRESIDENT JUDICIAL MEMBER MUMBAI, DATED : 19/ 01/2021. PAVANAN, SR.P.S (ON CONTRACT) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A) 4. 4. THE CIT 5. D.R., ITAT, MUMBAI. 6. GUARD FILE. //TRUE COPY// BY ORDER I.T.A.T., MUMBAI.