ITO-15 (2) (1), Mumbai V. KIRAN PRINTS PACK LTD., Mumbai

ITA 4104/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6531 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) H BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH , HON'BLE ACCOUNTANT MEMBER ITA NO. 4104 /MUM/2019 (A.Y: 2012 - 13 ) INCOME TAX OFFICER 15( 2)(1) ROOM NO. 452 AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400 020 V . M /S. KIRAN PRINTS PACK LTD., PLOT NO . W - 166E TTC COMPLEX, MIDC P AWANE NAVI MUMBAI - 400705 PAN: AAACK2446B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI G URBINDER S INGH DATE OF HEARING : 28 .01.2021 DATE OF PRONOUNCEMENT : 28 .01.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE REVENUE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 24 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 28.03.2019 FOR THE A.Y . 2012 - 13. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 16.01.2021 AND SUBMITTED AS UNDER: - 2 ITA NO. 4104 /MUM/2019 (A.Y: 2012 - 13 ) M /S. KIRAN PRINTS PACK LTD., S U B : I NTIMATION OF O PTING OF D IRECT T AX VIVAD SE VISHWAS SCHEME , 2020. RE SPECTED S IR ( S ) , W ITH REFERENCE TO ABOVE WE HEREBY SUBMIT THAT WE HAVE OPTED FOR D IRECT T AX VIVAD SE VISHWAS SCHEME , 2020 FOR THE APPEAL FILED BY THE DEPARTMENT FOR THE A.Y. 2012 - 13 . W E ARE ENCLOSING HEREWITH COPY OF F ORM 1 & 2 FILED ONLINE ON I TBA PORTAL AS PER ANNEXURE 1. W E ARE ENCLOSING F ORM 3 RECEIVED FROM THE DESIGNATED AUTHORITY AS PER A NNEXURE 2 FOR YOUR READY REFERENCE. P LEASE TAKE THIS ON RECORD AND GIVE DIRECTIONS ACCORDINGLY. 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS A LREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. IN VIEW OF THE ABOVE TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN VIRTUAL COURT ON 28 .01.2021. SD/ - SD/ - ( M. BALAGANESH ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 2 8 / 01/2021 GIRIDHAR, SR.PS 3 ITA NO. 4104 /MUM/2019 (A.Y: 2012 - 13 ) M /S. KIRAN PRINTS PACK LTD., COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM