INDIAWIN SPORTS PVT. LTD., MUMBAI V. ACIT CC 6(2), MUMBAI

ITA 4404/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4331 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 26-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD
• Assessee Lawyers: MOKSHA MEHTA LD

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.4404/MUM/2019 ( / ASSESSMENT YEAR: 2016-17) INDIAWIN SPORTS PRIVATE LIMITED 3 RD FLOOR, COURT HOUSE LOKMANYA TILAK MARG, DHOBI TALAO MUMBAI 400 002 / VS. ACIT, CENTRAL CIRCLE - 6(2) AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400021 '# ./ ./PAN/GIR NO. AADCR-8195-F ( ! #% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : MS. MOKSHA MEHTA-LD. AR REVENUE BY : MS. SMITA VERMA-LD. DR / DATE OF HEARING : 12/02/2021 / DATE OF PRONOUNCEMENT : 12/02/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR 2016-17 CONTEST THE ORDER OF LEARNED FIRST APPELLATE AUTHOR ITY ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. COUNSEL FOR ASSESSEE, AT THE OUTSET, VID E LETTER DATED 05/11/2020, SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 FOR THE YEAR UNDER CONSIDERATION BY FILING 2 FORM NOS.1 & 2 AND THEREFORE, THE APPEAL MAY BE TRE ATED AS WITHDRAWN. THE LD. DR DID NOT OBJECT TO THE SAME. 3. IN VIEW OF FOREGOING, THE APPEAL STANDS DISMISSE D AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTOR ATION OF THE APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDE R THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. THE APPEAL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 12 TH FEBRUARY, 2021. SD/- SD/- (AMARJIT SINGH) (MA NOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :12/02/2021 SR.PS, KASARLA THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. ! #% / THE APPELLANT 2. &'#% / THE RESPONDENT 3. - ( ! ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./ & 0 , ! 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.