POLYDRILL ENGINEERS PVT LTD., MUMBAI V. DCIT(CENTRAL PROCESSING CELL)TDS, MUMBAI

ITA 4273/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 18-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Keywords: TDS
• Section: 201; 13; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA , AM AND SHRI AMARJIT SINGH, JM / I .T.A. NO S. 4273 & 4274 / MUM/ 2019 ( / ASSESSMENT YEAR S : 20 14 - 15 ) POLYDRILL ENGINEERS PVT. LTD. 124, KAMJI SHAMJI UDYO G BHAVAN, VEERA DESAI ROAD, ANDHERI (W), MUMBAI - 400053 . / VS. DCIT (CENTRAL PROCESSING CELL) - TDS AAYKAR BHAVAN, SECTOR - 3, VAISHALI, GHAZIABAD. ./ ./ PAN/GIR NO. : AAACP 9692 G ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 16 / 02 / 20 2 1 /DATE OF PRONOUNCEMENT: 16 / 02 / 20 21 / O R D E R PER AMARJIT SINGH (JM) : THESE APPEAL S FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 13 . 0 5 .201 9 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), 60 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)]. RELEVANT TO THE A.Y. 201 4 - 1 5 . 2 . WE HAVE HEARD THE ARGUMENT ADVANC ED BY THE LD. REPRESENTATIVE OF THE DEPARTMENT AND HAS GONE THROUGH THE CASE CAREFULLY. WHE N THESE APPEAL S WERE CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND IS AWAITING FOR FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. HE SUBMITTED THAT UPON COMPLETION OF THE NECESSARY FORMALITIES, HE WILL WITHDRAW THE APPEAL S . IN RESPONSE TO THE SUGGESTION FROM THE BENCH, HE FAIRLY ACCEPT ED THAT HE HAS NO OBJECTION TO THE APPEAL S BEING DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT ASSESSEE BY : NONE REVENUE BY: MS. SHREEKALA PARDESHI (DR) ITA NO S . 4273 & 4274 /M/201 9 A.Y . 201 4 - 1 5 2 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 ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL S AS WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE ASSESSEE SHALL HAVE LIBERTY TO A PPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL S . 5 . IN THE RESULT, THE APPEAL S ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 16 / 02 /202 1 SD/ - SD/ - (SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 16 / 02 / 2021 V IJAY PAL SINGH ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / T HE 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