ALPINE SAMSUNG HCC JOINT VENTURE, MUMBAI V. ASST CIT 23(1)(1), MUMBAI

ITA 3578/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92249 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SACHHIDANDAND DUBE
• Assessee Lawyers: ANAND GONSALVES
• Keywords: Business expenditure; Non-deduction of tax

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . , BEFORE SHRI I.P. BANSAL, JM AND RAJENDRA, AM ./ I.T.A. NO.3578/MUM/2013 ( / ASSESSMENT YEAR : 2009-10 ALPINE SAMSUNG HCC JOINT VENTURE, HINCON HOUSE, LBS MARG, VIKHROLI (WEST), MUMBAI 400 083. / VS. ASSTT. COMMISSIONER OF INCOME TAX 23(1)(1), 1 ST FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI 51. ./ ./ PAN/GIR NO. : AAAAA9331M ( / APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY SHRI ANAND GONSALVES REVENUE BY SHRI SACHHIDANDAND DUBE ' #$ / DATE OF HEARING : 09/04/2015 ' #$ / DATE OF PRONOUNCEMENT : 09/04/2015 / O R D E R PER I.P.BANSAL, J.M: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST THE ORDER PASSED BY LD. CIT(A) -33, MUMBAI DATED 19/3/ 2013 FOR ASSESSMENT YEAR 2009-10. 2. VIDE LETTER DATED 6/4/2015, PLACED ON RECORD THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE APPEAL AS PER FOLLOWING REQUEST: SUB: REQUEST FOR WITHDRAWAL OF APPEAL THE CAPTIONED MATTER IS FIXED FOR HEARING BEFORE YO UR HONORS ON 09 TH APRIL 2015. THE APPEAL CHALLENGES DISALLOWANCE OF CERTAIN BONA FIDE BUSINESS EXPENDITURE ONLY ON THE GROUND OF NON-DEDUCTION OF TAX AT SOURC E. ./ I.T.A. NO.3578/MUM/2013 ( / ASSESSMENT YEAR : 2009-10 2 UNFORTUNATELY, WITH THE JV ALMOST HAVING COME TO AN END AND FUNCTIONING ON A SKELETON STAFF, IT IS FACING DIFFICULTY IN GETTING REQUIRED INFORMATION TO SUPPORT ITS CLAIM THAT THIS WAS A CASE OF PURE REIMBURSEMEN T OF EXPENDITURE HENCE NOT REQUIRING DEDUCTION OF TAX AT SOURCE. IN VIEW OF THIS UNFORTUNATE SITUATION WE WOULD LIKE TO WITHDRAW THE APPEAL RATHER THAN SEEK REPEATED ADJOURNMENTS. WE TRUST YOUR HONOURS WILL PERMIT US TO WITHDRAW TH E CAPTIONED APPEAL. MINDFULL OF THE INCONVENIENCE LIKELY TO BE CAUSES T O YOUR HONOURS AND THANKING YOURS, WE REMAIN. 3. LD. DR DID NOT HAVE ANY OBJECTION TO SUCH REQUES T OF THE ASSESSEE. ACCORDINGLY, THE ASSESSEE WAS PERMITTED TO WITHDRA W ITS APPEAL AND THE SAME IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2015 ' * +, 09/04/2015 ' SD/- SD/- (RAJENDRA) . . (I.P.BANSAL) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; + DATED 09/04/2015 !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. /# ( ) / THE CIT(A)- 4. /# / CIT 5. 01 #23 , $ 23 , / DR, ITAT, MUMBAI 6. 4 / GUARD FILE. / BY ORDER, 0# # //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . . .VM , SR. PS