M/s BABIES & US FERTILITY & IVF CENTRE (I) P. LTD., MUMBAI V. DCIT CC 3(2), MUMBAI

ITA 3357/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5575 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APEKSHA GALA
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 3357 /MUM./2019 ( ASSESSMENT YEAR : 20 12 13 ) M/S. BABIES & US FERTILITY & IVF CENTRE INDIA PVT. LTD. , 534, BOMBAY MUTUAL TERRACE BUILDING, 4 TH FLOOR OPERA HOUSE, CHOWPATTY ROAD MUMBAI 400 007 PAN AACCB0512F . APPELLANT V/S DY . COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 ( 2 ), MUMBAI . RESPONDENT ASSESSEE BY : MS. APEKSHA GALA REVENUE BY : SHRI RAHUL RAMAN DATE OF HEARING 08 .0 9 .202 1 DATE OF ORDER 8.9.21 O R D E R PER S. RIFAUR RAHMAN, A.M. THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 14 TH MARCH 20 19 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 51 , MUMBAI, PERTAINING TO THE ASSESSMENT YEAR 201 2 1 3 . 2. WHILE GOING THROUGH THE RECORD AVAILABLE BEFORE US, WE FIND THAT THE ASSESSEE HAS FILED A LETTER DATED 8 TH SEPTEMBER 2021, SEEKING WITHDRAWAL OF ITS APPEAL IN VIEW OF THE FACT THAT IT HAS APPLIED FOR 2 M/S. BABIES & US FERTILITY & IVF CENTRE INDIA PVT. LTD. SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. THE LETTER SUBMITTED BY THE ASSESSEE IS ACCOMPANIED BY THE FORM NO. 3 ISSUED BY THE R E VENUE AS ACCEPTANCE OF APPLICATION UNDER VSVS 202 0 . 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL BY THE ASSESSEE. 4. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAW AL OF THE PRESENT APPEAL, AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVA D SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE S INCE THE DEPARTMENT ISSUED FORM NO.3 . WITH THE SE OBSERVATIONS, THE APPEAL BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN . 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 8.9.21 SD/ - MAHAVIR SINGH VICE PRESIDENT SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 8.9.21 3 M/S. BABIES & US FERTILITY & IVF CENTRE INDIA PVT. LTD. COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI