M/S PRIMTIME MEDIA SERVICES P. LTD , MUMBAI V. ITO WD 8(2)(4), MUMBAI

ITA 3077/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4329 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD
• Assessee Lawyers: VIPUL MODILD

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.3077/MUM/2019 ( / ASSESSMENT YEAR: 2011-12) & ./ I.T.A. NO.3079/MUM/2019 ( / ASSESSMENT YEAR: 2013-14) & ./ I.T.A. NO.3080/MUM/2019 ( / ASSESSMENT YEAR: 2014-15) M/S. PRIMETIME MEDIA SERVICES PVT.LTD. 2 ND FLOOR, MALKANI CHAMBERS OFF NEHRU ROAD, NEAR SANTACRUZ AIRPORT VILE PARLE(E), MUMBAI-400 099 / VS. ITO,WARD - 8(2)(4) /10(3)(4) ROOM NO.213, 2 ND FLOOR AAYKAR BHAWAN, M.K.ROAD MUMBAI-400 020 '# ./ ./PAN/GIR NO. AAACP-3911-E ( ! #% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : SHRI VIPUL MODI-LD. AR REVENUE BY : MS. SMITA VERMA-LD. DR / DATE OF HEARING : 12/02/2021 / DATE OF PRONOUNCEMENT : 12/02/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEALS BY ASSESSEE FOR ASSESSMENT YEA RS 2011- 12, 2013-14 & 2014-15 CONTEST COMMON ORDER OF LEARN ED FIRST APPELLATE AUTHORITY ON CERTAIN GROUNDS OF APPEAL. 2 2. THE LD. COUNSEL FOR ASSESSEE, AT THE OUTSET, VID E LETTER DATED 09/12/2020, SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 FOR ALL THE YEARS UNDER CONSIDERATION BY FILING REQUISITE FORM NOS.1 & 2 AND THEREFORE, THE APPEALS MAY BE TREATED AS WITHDRAWN. THE LD. DR DID NOT OBJECT TO THE SAME. 3. IN VIEW OF FOREGOING, ALL THE APPEALS STANDS DIS MISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTOR ATION OF THE APPEALS IN CASE THE AFORESAID DECLARATION FILED UND ER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. ALL THESE APPEALS STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 12 TH FEBRUARY, 2021. SD/- SD/- (AMARJIT SINGH) (MA NOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :12/02/2021 SR.PS, KASARLA THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. ! #% / THE APPELLANT 2. &'#% / THE RESPONDENT 3. - ( ! ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./ & 0 , ! 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.