INCOME TAX OFFICER-2(1)(2), MUMBAI V. DAYAL POWER AND MINING LIMITED , MUMBAI

ITA 4579/MUM/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4914 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST TH E DATED PASSED
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 4579 /MUM/20 17 ( / ASSESSMENT YEAR: 2009 - 10 ) ITO - 2(1)(2), 543, AAYAKAR BHAVAN, 5 TH FLOOR, M. K. MARG, MUMBAI - 400 020 / VS. M/S DAYAL POWER & MINING LTD. 301, T. V. INDUSTRIAL ESTATE, AHIRE ROAD, BEHIND GLAXO, WORLI, MUMBAI - 400 030 ./ ./ PAN/GIR NO. AA FCA8378K ( / APPELLANT ) .. ( / RESPONDE NT ) / DATE OF HEARING: 22 / 03 /20 21 /DATE OF PRONOUNCEMENT: 22/03/2021 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST TH E ORDER DATED 29.03.2017 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 04 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 09 - 10 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED O UT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE O F CALLS. VIDE LETTER DATED 11 .03 .2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIP T OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : NONE REVENUE BY: SHRI VATSALYA SAXENA , DR ITA NO. 4579 / MUM/20 17 M/S DAYAL POWER & MINING LTD. 2 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UN DER THE VIVAD SE VISHWAS SCHEME , 2020. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 22/03/ /20 21. SD/ - SD/ - ( MAHAVIR SINGH ) (S. R IFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 22/03 /20 21 DHANANJAY ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE 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