INUDIA MEDTRONICPVT. LTD., MUMBAI V. ACIT - 10 (1)(1), MUMBAI

ITA 3461/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5375 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AWANGHI GIMSONLD
• Assessee Lawyers: NIKHIL TIWARYLD
• Section: 143(3); 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.3461/MUM/2018 ( / ASSESSMENT YEAR: 2013-14) INDIA MEDTRONIC PRIVATE LIMITED 1241, SOLITAIRE CORPORATE PARK BLDG. NO.12, 4 TH FLOOR ANDHERI-GHATKOPAR LINK ROAD ANDHERI (E), MUMBAI-400 093. / VS. ASSISTANT COMMISSIONER OF INCOME TAX -10(1)(1) ROOM NO.209, AAYKAR BHAVAN MUMBAI-400 020. ! ./ ./PAN/GIR NO. AAACI-4227-Q ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI NIKHIL TIWARY-LD.AR DEPARTMENT BY : SHRI AWANGHI GIMSON-LD. CIT DR / DATE OF HEARING : 13/05/2019 / DATE OF PRONOUNCEMENT : 16/05/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEA R [AY] 2013-14 CONTEST THE ORDER PASSED BY LD. ASSISTANT COMMISSIO NER OF INCOME TAX- 10(1)(1), MUMBAI U/S 154 OF THE ACT PURSUANT TO ORD ER PASSED BY HONBLE DISPUTE RESOLUTION PANEL-I UNDER RULE 13 OF THE INC OME TAX (DISPUTE RESOLUTION PANEL) RULES, 2009 ON CERTAIN GROUNDS OF APPEAL. 2 2. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE, AT THE OUTSET, PLACED A BRIEF NOTE ON RECORD TO SUBMIT THAT THE ASSESSEE WISHES TO WITHDRAW THE STATED APPEAL IN VIEW OF THE FACT THAT ADEQUATE REL IEF HAS ALREADY BEEN GRANTED BY THE TRIBUNAL VIDE ITA NO. 601/MUM/2018 O RDER DATED 08/05/2019 IN AN APPEAL FILED BY THE ASSESSEE AGAIN ST FINAL ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 144C(13). IN VIEW OF THE SAME, THE ISSUE UNDER APPEAL BECOMES MERELY ACADEMIC IN NATURE. THE LD. CIT-DR RAISED NO OBJECTION AGAINST WITHDRAWAL OF THE APPEAL. 3. IN VIEW OF THE STATED SUBMISSIONS, THE APPEAL ST ANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/05/2019 SR.PS:-JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. ( )& * , * , / DR, ITAT, MUMBAI 6. ) ,-. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI