TRIVENI BUILDCON, MUMBAI V. DCIT CC-7(3), MUMBAI

ITA 4206/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0060 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: APARNA
• Section: 143(3); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO. 4206/MUM/2019 ( ASSESSMENT YEARS: 2013-14 ) TRIVENI BUILDCON PLOT NO. 50,63,64,65, SILVERSTAR, SECTOR 18, KAMOTHE PANVEL, RAIGAD, MUMBAI 410210. / VS. DCIT, CC-7(3) AAYAKAR BHAVAN, MUMBAI. ./ ./ PAN/GIR NO. : AAFFT2360R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : MS. APARNA, AR / RESPONDENT BY : SHRI T.S. KHALSA, DR / DATE OF HEARING 30/12/2020 !'# / DATE OF PRONOUNCEMENT 30/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -49, MUMBAI, PASSED U/S. 143(3) R.W.S 147 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTENDED TO SETTLE T HE ITA NO . 4206 /MUM/2029 M/S. TRIVENI BUILDCON, MUMBAI. - 2 - TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED F OR VIVAD SE VISHWAS SCHEME 2020 AND HAS FILED AN APPLICATION AS ENVISAGED BY THE LD.AR. WE ARE OF TH E VIEW THAT, NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE AC T TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.12.2020 SD/- SD/- (MANOJ KUMAR AGGARWAL) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 30/12/2020 KRK, PS ITA NO . 4206 /MUM/2029 M/S. TRIVENI BUILDCON, MUMBAI. - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI ITA NO . 4206 /MUM/2029 M/S. TRIVENI BUILDCON, MUMBAI. - 4 - DATE INITIAL 1. DRAFT DICTATED ON 30.12.2020 PS 2. DRAFT PLACED BEFORE AUTHOR 30.12.2020 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER PS 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. PS 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DICTATION PAD IS ENCLOSED 2. OTHER MEMBER ON WHICH THE