ITO 22(1)(2), NAVI MUMBAI V. J V CHEM, MUMBAI

ITA 3223/MUM/2012

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9206 (ITAT-MUMBAI)
• Duration Of Justice: 9 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA GAIKWADLD
• Assessee Lawyers: SANJAY PARIKHLD

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) 1 . ./ I.T.A. NO. 3223 /MUM/ 2012 ( / ASSESSMENT YEAR: 2008 - 09 ) & 2 . ./ I.T.A. NO. 37 /MUM/ 2013 ( / ASSESSMENT YEAR: 2009 - 10 ) ITO - 22(1)(2) 4 TH FLOOR, TO WER NO. 6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI. / VS. M/S J. V. CHEM (INDIA) B - 1, NEELKANTH CHHAYA, R. B. MEHTA ROAD, GHATKOPAR (E), MUMBAI - 400 077 ./ ./ PAN/GIR NO. A A BFJ - 4268 - L ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI SANJAY PARIKH, LD. AR REVENUE BY : MS. USHA GAIKWAD, LD. SR. DR / DATE OF HEARING : 10 /08 /2021 / DATE OF PRONOUNCEMENT : 10/08/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT M EMBER) 1. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE FOR BOTH THE YEAR S UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITIES. THE COPIES OF THE PAYMENT CHAL LANS HAVE ALSO 2 BEEN EMAILED. THE LD. DR COULD NOT CONTROVERT THE FACT THAT THE REVENUES APPEALS HAVE BECOME INFRUCTUOUS. 2. IN VIEW OF FOREGOING, THE REVENUE S APPEAL S STAND DISMISSED AS INFRUCTUOUS W ITH A LIBERTY TO REVENUE TO SEEK RESTORATION OF THE A PPEAL S , IN CASE THE DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. BOTH THE APPEAL STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED ON 10 TH AUGUST, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 10/08/2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDEN T 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.