PIRAMAL ENTERPRIES LTD, MUMBAI V. DCIT RG 7(3)(2), MUMBAI

ITA 440/MUM/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4629 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 19-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A MOHAN
• Assessee Lawyers: POOJA AGARWAL
• Section: 143(3); 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO. 440/MUM./2017 ( ASSESSMENT YEAR : 201 2 13 ) ITA NO.393/MUM./2018 ( ASSESSMENT YEAR : 2013 14 ) PIRAMAL ENTERPRISES LTD. FORMERLY KNOWN AS PIRAMAL HEALTHCARE LTD., 1, PIRAMAL TOWER, GANPATRAO KADAM MARG, LOWER PAREL MUMBAI 400 013 PAN AAACN4538P . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE 8(3), MUMBAI . RESPONDENT ASSESSEE BY : MS. POOJA AGARWAL REVENUE BY : SHRI A. MOHAN DATE OF HEARING 10.02.2021 DATE OF ORDER 10.02.2021 O R D E R PER SAKTIJIT DEY. J.M. THE CAPTIONED APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE FINAL ASSESSMENT ORDER S PASSED UNDER SECTION 143(3) R/W SECTION 144C(13) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) FOR THE ASSESSMENT YEAR S 2012 13 AND 2013 14. 2 PIRAMAL ENTERPRISES LTD. 2. WHEN THE APPEALS WERE CALLED FOR HEARING, THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE SUBMITTED , THE ASSESSEE HAD FILED DECLARATION S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, FOR SETTLING THE DISPUTE ARISING IN THESE APPEALS. FURTHER, SHE SUBMITTED , FORM NO.3, ISSUED BY THE DESIGNATED AUTHORITY HAVE ALSO BEEN RECEIVE D BY THE ASSESSEE. THEREFORE, SHE REQUESTED FOR WITHDRAWAL OF THE APPEALS. IN FACT, A LETTER TO THIS EFFECT HAS ALSO BEEN SENT THROUGH MAIL BY THE LEARNED AUTHORISED REPRESENTATIVE ATTACHING THE DECLARATION S IN FORM NO.1 AND 2 AND THE CERTIFICATES ISSUED I N FORM NO.3. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE AFORESAID REQUEST OF THE ASSESSEE. 4. IN VIEW OF THE FACT S DISCUSSED ABOVE, I PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL S . ACCORDINGLY, APPEAL S ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.02.2021. SD/ - RAJESH KUMAR ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMB AI, DATED: 10.02.2021 3 PIRAMAL ENTERPRISES LTD. COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI