M/s. GANGADHAR OIL REFINERY (I) LTD., MUMBAI V. DCIT CENT. CIR. - 5(1), MUMBAI

ITA 3675/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4897 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA SR
• Assessee Lawyers: VARSHA BHATTER
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM / I .T.A. NO.3675 /MUM/201 9 ( / ASSESSMENT YEAR: 20 09 - 10 ) / I .T.A. NO.3676 /MUM/201 9 ( / ASSESSMENT YEAR: 20 10 - 11 ) / I .T.A. NO.3677 /MUM/201 9 ( / ASSESSMENT YEAR: 20 11 - 12 ) / I .T.A. NO.3678 /MUM/201 9 ( / ASSESSMENT YEAR: 20 1 2 - 1 3 ) / I .T.A. NO.3679 /MUM/201 9 ( / ASSESSMENT YEAR: 20 13 - 1 4 ) / I .T.A. NO.3680 /MUM/201 9 ( / ASSESSMENT YEAR: 20 14 - 15 ) / I .T.A. NO.3681 /MUM/201 9 ( / ASSESSMENT YEAR: 20 1 5 - 1 6 ) M/S GANDHAR OIL REFINERY (INDIA) LTD. 29/3, SEWREE PREMISES CO. SOCIETY LTD, SEWREE BANDAR ROAD, SEWREE (E), MUMBAI - 400015 . / VS. DCIT, CENTRAL 5(1) 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021. ./ ./ PAN/GIR NO. : AAACG3996J ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 02 /03 /20 21 /DATE OF PRONOUNCEMENT: 02 /03 / 2021 ASSESSEE BY : MS. VARSHA BHATTER REVENUE BY: SHRI T.S. KHALSA (SR. A R) ITA NO S . 3675 TO 3681 /M UM /201 9 A.Y.2009 - 10 TO 201 5 - 1 6 2 / O R D E R PER AMARJIT SINGH, JM: THESE SEVEN APPEAL S FILED BY THE ASSESSEE AGAINST TH E COMMON ORDER DATED 28 . 0 3 .201 9 PASSED BY THE COMMIS SIONER OF INCOME TAX (APPEALS) - 53 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)]. RELEVANT TO THE A.Y S . 2009 - 10 TO 2015 - 16 . 2. WE HAVE HEARD THE ARGUMENTS ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS PREFERRED TO GO WITH VIVAD SE VISHWAS SCHEME AND IN THIS REGARD TH E LETTER DATED 20 .02.2021 HAS BEEN FILED. COPY OF LETTER IS ON RECORD WHICH SPEAKS THAT THE ASSESSEE HAS AVAILED THE VIVAD SE VISHWAS SCHEME AND FORM NOS. 1 & 2 HAS BEEN FILED. THE ASSESSEE IS AWAITING FOR FINAL RESOLUTION OF TH E MATTER UNDER THE SAID SCHEME. IN VIEW OF THE SAID SUBMISSION, THE APPEAL S CAN BE DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF THE APPEAL S ARE PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. 3. THE LD. DR HAS NO OBJECTION TO THE ABOVE. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL S 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 S . ITA NO S . 3675 TO 3681 /M UM /201 9 A.Y.2009 - 10 TO 201 5 - 1 6 3 5 . IN THE RESULT, ALL THE APPEAL S ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON 02 / 03 /202 1 SD / - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED : 02 /03/2021 VIJAY PAL SINGH/SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI