DCIT 15 (3)(1), Mumbai V. M/S WANBURY LIMITED, Mumbai

ITA 3626/MUM/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9403 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 26-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.3626/Mum/2019 (Assessment Year :2015-16) Dy. Commissioner of Income Tax-15(3)(1) Circle-15(3)(1) Room No.451, 4 th Floor Aayakar Bhavan M.K.Road, Mumbai-400 020 Vs. M/s. Wanbury Limited B Wing, 10 th Floor BSEL Tech Park Sector – 30, Opp. Vashi Railway Station, Vashi Navi Mumbai – 400 705 PAN/GIR No.AABCP5939P (Appellant) .. (Respondent) Revenue by Shri T.S. Khalsa Assessee by None Date of Hearing 22/09/2021 Date of Pronouncement 22/09/2021 आदेश / O R D E R PER AMARJIT SINGH, JM: This appeal in ITA No.3626/Mum/2019 for A.Y.2015-16 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-24, Mumbai in appeal No.CIT(A)-24/DCIT-15(3)(1)/IT-324/2017-18 dated 07/02/2019 (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 15/12/2017 by the ld. Dy. Commissioner of Income Tax-15(3)(1), Mumbai (hereinafter referred to as ld. AO). ITA No.3626/Mum/2019 M/s. Wanbury Limited 2 2. None appeared on behalf of the assessee. We have heard ld. DR and perused the materials available on record. Assessee had availed “Vivad Se Vishwas Scheme-2020’ to settle the dispute arising out of this case. The assessee has also submitted form-3 and had paid the taxes. The learned Departmental Representative also agreed that taxes have already been paid by the assessee. 3. We find that assessee had already availed “Vivad Se Viswas Scheme 2020” and filed necessary declaration. We find there is no need to keep this appeal pending before us as due taxes have already been paid by the assessee under “Vivad Se Viswas Scheme 2020”. In view of the aforesaid observations, we dismiss this appeal of revenue as withdrawn. 4. In the result, the appeal of the Revenue is dismissed as withdrawn. Order pronounced in open Court on 22/09/2021 Sd/- (SHAMIM YAHYA) Sd/- (AMARJIT SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 22/09/2021 KARUNA, sr.ps ITA No.3626/Mum/2019 M/s. Wanbury Limited 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. Guard file. //True Copy//