PRAJ HIPURITY SYSTEMS LIMITED, MUMBAI V. ACIT CIR 13(1)(2), MUMBAI

ITA 3366/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1291 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 20-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHREEKALA PARADESHI
• Assessee Lawyers: HIRAL SHAH
• Keywords: Competent authority
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) C BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 3366 /MUM/2019 (A.Y: 20 1 5 - 16) M/S. PRAJ HIPURITY SYSTEMS LTD., 1181/1182, SOLITAIRE CORPORATE PARK BUILDING NO. 11, 8 TH FLOOR ANDHERI GHATKOPAR LINK ROAD ANDHERI (E), MUMBAI - 400093 PAN: AACCN6144P V. ACIT - 13 (1 )(2 ) ROOM NO. 218J, 2 ND FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. HIRAL SHAH DEPARTMENT BY : MS. SHREEKALA PARADESHI DATE OF HEARING : 04.02.2021 DATE OF PRONOUNCEMENT : 04.02.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST DIRECTION U/S. 144C(5) OF THE DISPUTES RESOLUTION PANEL - 2 , MUMBAI DATED 29.03.2019 FOR THE A.Y . 20 1 5 - 16. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 3RD JANUARY, 2021 AND SUBMITTED AS UNDER: - PRAJ HIPURITY SYSTEMS LIMITED REQUEST FOR WITHDRAWAL OF APPEAL FOR A.Y. 2015 - 16 APPEAL NO. : 3366/MUM/2019 2 ITA NO. 3366/MUM/2019 (A.Y: 2015 - 16) M/S. PRAJ HIPURITY SYSTEMS LTD., PAN:AACCN6144P DATE OF HEARING: 4.2.2021 RESPECTED MEMBERS, ON BEHALF OF OUR CLIENT AND IN RELATION TO THE AFOREMENTIONED APPEAL FIXED FOR HEARING ON 4 .2.2021, FURTHER TO OUR LETTER DATED 18.12.2020. WE HAVE TO STATE AS UNDER: OUR CLIENT HAS FILED AN APPLICATION UNDER VIVAD SE VISHWAS (VSV) ON 17.6.2020, COPY OF THE FORM 1 & 2, 3 ARE ALREADY ON RECORDS. THE APPELLANT HAD ALSO FILED FORM 4 ON 12.1.2021 & NOW RECEIVED FORM PR.CLT. FORM 5 DATED 13.1.2021 HAVING CERTIFICATE ACKNOWLEDGEMENT NUMBER 204972060130121 AS PER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) FROM THE COMPETENT AUTHORITY, COPY OF THE BOTH THE FORMS ARE ATTACHED HEREWITH. IN VIEW OF THE ABOVE, WE HEREBY REQUEST YOU TO KINDLY ALLOW US TO WITHDRAW THE SAID APPEAL. THANKING YOU AND ASSURING YOU OF OUR BEST COOPERATION AT ALL TIMES. 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING T HE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 04.02.2021. SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 04/02/2021 GIRIDHAR, SR.PS 3 ITA NO. 3366/MUM/2019 (A.Y: 2015 - 16) M/S. PRAJ HIPURITY SYSTEMS LTD., COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER ( ASSTT. REGISTRAR) ITAT, MUM