ASSTT CIT 24 (2), MUMBAI V. MARS ENTERPRISES, MUMBAI

ITA 358/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5209 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 13-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH MUMBAI BEFORE : SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 358/ MUM/ 20 20 ( ASSESSMENT YEAR : 201 4 - 1 5 ) ASST. COMMISSIONER OF INCOME TAX - 24(2) ROOM NO .613, 6 TH FLOOR PIRAMAL CHAMBERS, LALBAUG, PAREL MUMBAI 400 102 VS. M/S. MARS ENTERPRISES OFF. INTERNATIONAL AIRPORT APP ROAD MAROL ANDHERI (E) MUMBAI 400 059 PAN/GIR NO. AAGFM1530K (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI BHARAT ANDHALE ASS ESSEE BY NONE DATE OF HEARING 23 / 04 /202 1 DATE OF PRONOUNCEMENT 23 / 04 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 358/MUM/2020 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX ( APPEALS) - 36, MUMBAI IN APPEAL DATED 07/11/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 30/12/2016 BY THE LD. JOINT COMMISSIONER OF INCOME TAX, RANGE - 24(2), MU MBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 358/MUM/2020 M/S. MARS ENTERPRISES 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 12/04/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERA TION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED WITH A LIBERTY GIVEN TO THE REVENUE TO GET THE APPEAL REST ORED 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 OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23/04/2021. SD / - ( SAKTIJIT DEY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 23 / 04 / 2021 KARUNA , SR.PS ITA NO . 358/MUM/2020 M/S. MARS ENTERPRISES 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMB AI 1. THE APPELLANT 2. THE RESPO NDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//