HOK DESIGN AND PLANNING SERVICES INDIA PVT LTD., MUMBAI V. ASST CIT 14(2)(1), MUMBAI

ITA 443/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1518 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , H BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 443 / MUM/ 2020 ( ASSESSMENT YEAR : 2013 - 14 ) M/S. HOK DES IGN AND PLANNING SERVICES INDIA PVT. LTD., LEVEL 7, CAPITAL G BLOCK, PLOT NO.70 BANDRA KURLA COMPLEX BANDRA (E), MUMBAI - 400051 VS. THE ASSISTANT COMMISSIONER OF INCOME TAX - 14(2)(1) AAYAKAR BHAVAN M.K.ROAD MUMBAI - 400 020 PAN/GIR NO. AACCH1191E (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 443/MUM/2020 FOR A.Y. 2013 - 14 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 22, MUMBAI IN APPEAL NO. CIT(A) - 22/ACIT - 14(2)(1)/IT - 10279/2016 - 17 DATED 25/10/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRE D TO AS ACT) DATED 29/03/2016 BY THE LD. ACIT, CIRCLE 14(2)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 443/MUM/2020 M/S. HOK DESIGN AND PLANNING SERVICES INDIA PVT. LTD., 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 08/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWA S SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US A S DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEA L OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , S R.PS ITA NO . 443/MUM/2020 M/S. HOK DESIGN AND PLANNING SERVICES INDIA PVT. LTD., 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//