QUALITYKIOSK TECHNOLOGIES PVT. LTD, MUMBAI V. DCIT 15 (3)-1, MUMBAI

ITA 3547/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6096 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHARAT
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM I.T.A. NO. 3547 /MUM/201 9 ( ASSESSMENT YEAR: 2012-13 ) M/S. QUALITYKIOSK TECHNOLOGIES PVT. LTD., 419A, RUPA SOLITAIRE, SECTOR - I MILLENIUM BUSINESS PARK MAHAPE NAVI MUMBAI 400709 / VS. DCIT 15(3) - 1 MUMBAI PAN/GIR NO. : AAACQ0609C ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY: NONE REVENUE BY: SHRI BHARAT / DATE OF HEARING: 12/01/2021 /DATE OF PRONOUNCEMENT: 12 /01/2021 O R D E R PER AMARJIT SINGH, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 19.03.2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 4 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)] AND PERTAINS TO A.Y. 2012 - 13. 2 . WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (A CT 3 OF 2020) AND IS AWAITING FOR FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. HE SUBMITTED THAT UPON COMPLETION OF THE NECESSARY FORMALITIES, HE WILL WITHDRAW THE APPEAL. IN RESPONSE TO THE SUGGESTION FROM THE BENCH, HE FAIRLY ACCEPTED THAT HE HA S NO OBJECTION TO THE APPEAL BEING DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF THE APPEAL IS PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. ITA NO. 3547/MUM/2019 A.Y. 2012 - 13 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 /01/2021 SD/ - SD/ - (RAJESH KUMAR) (AMARJIT SINGH) A C C OU N T AN T M E M BER J UD I C I AL ME M B E R MUMBAI; DATED : 12 /01/2021 TIRUMALESH (SR.PS) C OP Y O F T HE O R DER F O R W A R D E D T O : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. D R , I T AT, M U M B AI 6. GUARD FILE. //T R U E CO PY // BY O RDER, (DY. / ASS TT . R E GISTR A R ) ITA T , MU M B A I