SHIV SHAKTI PROCESSED FOODS, MUMBAI V. ITO, TDS, KALYAN

ITA 3506/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8659 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 200A; 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G BENCH MUMBAI BEFORE : SHRI M.BALAGANESH, A CCOUNTANT M EMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 3506 /MUM/ 20 19 ( ASSESSMENT YEAR : 201 6 - 1 7 ) ITA NO. 3507 /MUM/ 2019 ( ASSESSMENT YEAR : 2015 - 16 ) & ITA NO. 3508 /MUM/ 2019 ( ASSESSMENT YEAR : 2017 - 18 ) M/S. SHIV SHAKTI PROCESSED FOODS PLOT NO.A - 147, PHASE - I, GOIVALI NAKA DOMBIVALIE, MUMBAI - 421201 VS. ITO, TDS, RANI MANSION, MURBAD ROAD KALYAN CITY THANE 421 301 PAN/GIR NO. AALFS2577H (APPELL ANT ) .. (RESPONDENT ) ASSESSEE BY SHRI RAJESH SHAH REVENUE BY SHRI T.S. KHALSA DATE OF HEARING 19/07 /202 1 DATE OF PRONOUNCEMENT 19/07 /202 1 / O R D E R PER M. BALAGANESH (A.M) : TH ESE APPEAL S IN ITA NO. 3506/MUM/2019 , 3507/MUM/ 2019 & 3508/MUM/2019 FOR A.Y. 2015 - 16, 201 6 - 1 7 & 2017 - 18 ARISE OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 , MUMBAI IN APPEAL NO S . 10260, 10260 & 10264/2018 - 19 DATED 26/04/2019 (LD. CIT(A) ITA NO . 657/MUM/2020 SHRI AK HILESH VIJAY JAIN 2 IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSE D U/S. 200A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) BY THE LD. ASST. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL - TDS , MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 16/07 /2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THE TAX DISPUTE S FOR THE YEAR S UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWIT H THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL S PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL S RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 0 7 /202 1 . SD/ - ( PAVAN KUMAR GADALE ) SD/ - (M.BALAGANESH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 19 / 0 7 / 2021 KARUNA , SR.PS ITA NO . 657/MUM/2020 SHRI AK HILESH VIJAY JAIN 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. G UARD FILE. //TRUE COPY//