RELIANCE MEDIAWORKS LTD., MUMBAI V. DCIT CENT. CIR. - 24 & 26 (NOW ACIT CIR. 16(1)), MUMBAI

ITA 5095/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1301 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 10-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KHATIWAL A RS
• Section: 201; 72; 13; 22

Judgement Text

P A G E | 1 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS THE INCOME TAX APPELLATE TRIBUNAL J BENCH , MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI RAVISH SOOD , JUDICIAL MEMBER I.T.A. NO. 7259/MUM/2018 (ASSESSMENT YEAR 2015 - 16 ) ACIT, CIRCLE - 16(1) ROOM NO. 439, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 VS. M/S RELIANCE MEDIA WORKS LTD, 4 TH FLOOR, ADHIKARI CHAMBERS, OBEROI COMPLEX, MUMBAI 400 053 PAN: AACCS4452P ( APPELLANT ) ( RESPONDENT ) I.T.A. NO. 4853/MUM/2019 (ASSESSMENT YEAR 2015 - 16 ) M/S RELIANCE MEDIAWORKS LTD, 2 ND FLOOR, FILMCITY COMPLEX, FILM CITY ROAD, GOREGAON (E) MUMBAI 400065 PAN: AAACA4252H VS. ACIT, CIRCLE - 16(1) ROOM NO. 439, 4 TH FLOOR, AAYAKAR BHAVAN, NEW MARIN E LINES, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY S HRI JITENDRA SANGHAVI & SHRI AMIT KHATIWAL, A.RS RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO S. 5094 & 5095/MUM/2016 I.T.A. NOS. 7463 & 7464/MUM/2018 (ASSESSMENT YEAR S: 2009 - 10, 2010 - 11 & A.Y. 2012 - 13 & 2013 - 14 ) P A G E | 2 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS M/S RELIANCE MEDIAWORKS LTD, 2 ND FLOOR, FILMCITY COMPLEX, FILM CITY ROAD, GOREGAON (E) MUMBAI 400065 PAN: AAACA4252H VS. ACIT, CIRCLE - 16(1) ROOM NO. 439, 4 TH FLOOR, AAYAKAR BHAVAN, NEW MARIN E LINES, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) I.T.A. NO S. 5216 & 5217 /MUM/2016 I.T.A. NO S. 7394 & 72 58 / MUM/2018 (ASSESSMENT YEAR S: 2009 - 10, 2010 - 11, & A.Y. 2012 - 13 & 2013 - 14 ) ACIT, CIRCLE - 16(1) ROOM NO. 439, 4 TH FLOOR, AAYAKAR BHAVAN, NEW MARINE LINES, MUMBAI 400 020 VS. M/S RELIANCE MEDIAWORKS LTD, 2 ND FLOOR, FILMCITY COMPLEX, FILM CITY ROAD, GOREGAON (E) MUMBAI 400065 PAN: AAACA4252H ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI JITENDRA SANGHAVI & SHRI AMIT KHATIWAL, A.RS RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NOS. 6357 TO 6359/MUM/2009 (ASSESSMENT YEAR S: 2003 - 04, 2005 - 06 & A.Y. 2006 - 07 ) MR. AMARNATH JAIN AMARNATH ATMARAM JAIN PLOT NO. 289, SECTOR - 25, PRADHIKARAN, PUNE - 411 044 PAN: AASPJ0385R VS. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 11, ( APPELLANT ) ( RESPONDENT ) P A G E | 3 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS ASSESSEE BY S HRI DARSHANI GOHIL , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NOS. 99 & 100/CHEN//2014 (ASSESSMENT YEARS: 200 0 - 01 & 2001 - 02 ) ICICI BANK LIMITED (ERSTWHILE BANK OF MADURA LTD.) ACCOUNTING AND REPORTING GROUP IV FLOOR, EAST WING, NO.24 SOUTH PHASE, AMBATTUR INDUSTRIAL ESTATE, AMBATTUR, CHENNAI - 600058 PAN: AAACB2929E VS. THE ASST. COMMISSIONER OF INCOME TAX, COMPANY CIRCLE - 1(3) , AAYAKAR BHAVAN, CHENNAI - 600034 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY MS.AARTI VISSANJI & MS. STUTI JINDAL , A.R S RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO. 397/MUM//2020 (ASSESSMENT YEAR : 2013 - 14) TATA COMMUNICATIONS PAYMENT SOLUTIONS LTD., PLOT NO. C - 21 & C - 36, T TOWER, G BLOCK, BANDRA KURLA COMPLEX, VIDYANAGRI PO, MUMBAI - 400098 PAN: AADCB3924G VS. DEPUTY COMMISSIONER OF INCOME TAX - 1 4 (3) (1) , ROOM NO. 455, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI HEMAN DESAI, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R P A G E | 4 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS I.T.A. NOS. 959 TO 962 /MUM //2020 (ASSESSMENT YEAR S: 2012 - 13 TO 2014 - 15 & 2016 - 17 ) NUFUTURE DIGITAL (I) LTD. 2 ND FLOOR, KNOWLEDGE HOUSE, SHYAM NAGAR, OFF JOGESHWARI, VIKHROLI LINK ROAD, JOGESHWARI (EAST), MUMBAI 400 060 PAN: AACCE0402H VS. DCIT, CIRCLE - 10(3)(1) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY MS. DINKLE HARIA , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO. 5594/MUM//2019 (ASSESSMENT YEAR : 2 015 - 16 ) MR. SANJAY RAMNIWAS GOEL SHIV ASHISH, GOLF VIEW PARK 565/6B, A. SOARES MARG, CHEMBUR, MUMBAI - 400071 PAN: AABPG3259 L VS. DCIT, CENTRAL CIRCLE - 7 (1) 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 28 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NOS. 7453 TO 7455/MUM//2017 (ASSESSMENT YEARS: 2011 - 12 TO 2013 - 14) P A G E | 5 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS NIKO (NECO) LTD. 407 - 411/311 OBEROI CHAMBERS II, PLOT NO. 645/646, NEW LINK ROAD, ANDHERI (WEST), MUMBAI 400 053 PAN: AACCN4403B VS. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) - 3(3)(1), SCINDIA HOUSE ROOM NO. 11 MUMBAI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI VIJAY MEHTA & SHRI NIRAV PODDAR , A.R S RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.1952/MUM//2017 (ASSESSMENT YEAR : 2011 - 12 ) M/S TODS RETAIL INDIA PRIVATE LIMITED, REGUS 1102, TOWER B, PENINSULA BUSINESS PARK, S.B. ROAD, LOWER PAREL, MUMBAI - 400013 PAN: AACCT7607F VS. DCIT - 3(3)(2), AAYAKAR BHAVAN, MUMBAI - 400020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SANJAY R. PARIKH A.R RESPONDENT BY MS. USHA GAIKWAD, D.R P A G E | 6 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS I.T.A. NO.6620/MUM//2018 (ASSESSMENT YEAR : 2015 - 16 ) SMT. GEETADEVI R. LOHIA H.NO.506, FLAT NO.502, RAJENDRA APARTMENT, ADARSH PARK ROAD, BEHIND AJAY NAGAR, BHIWANDI, MUMBAI - 421302 PAN: ABAPL4815B VS. ITO WARD - 1(5), 1 ST FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN WEST, MUMBAI 421301 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SHASHANK MEHTA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO. 6069 /MUM//2017 (ASSESSMENT YEAR : 2013 - 14 ) UCB INDIA PRIVATE LIMITED 504, PENINSULA TOWERS, G.K. MARG., LOWER PAREL, MUMBAI 400 013 PAN: AAACU1627L VS. DY. COMMISSIONER OF INCOME TAX, RANGE 8(3)(1) ROOM NO. 615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. MARG, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY MS. VAISHALI PARAKAR, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.41/MUM//2020 (ASSESSMENT YEAR: 2014 - 15) SHRI SUNDARAM VIDYATHEERTHA RAJAGOPAL, C/O, M.K. VARGHESE, CAS 124, ANDHERI UNIVERSAL INDUSTRIAL PREMISES, VS. ITO (IT), WARD - 4(1)(1) ROOM NO. 1729 17 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI 4000 21 P A G E | 7 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS ABOVE BANK OF INDIA, J.P. ROAD, ANDHERI (W), MUMBAI 400 058 PAN: AFXPS6971A ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY MS. DINKLE HARIA , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6555/MUM//2018 (ASSESSMENT YEAR : 2015 - 16 ) SHRI SUMIT KUMAR R LOHIA 402, CARNATION, SADGURU GARDEN, KOPRI, THANE (EAST), 421302 PAN: ABWPL3421H VS. ITO 3(5), ROOM NO. 5, 6 TH FLOOR, ASHAR I.T PARK, WAGLE INDUSTRIAL ESTATE, THANE (WEST) 400604 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 19 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6619/MUM//2018 (ASSESSMENT YEAR: 2015 - 16) SHRI DEENDAYAL S. LOHIA H. NO. 506, FLAT NO.502, RAJEDNRA APARTMENT, ADARSH PARK ROAD, BEHIND AJAY NAGAR, WHIWANDI 421302 PAN: AAYPL6110C VS. ITO WARD - 1(1) 1 ST FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN WEST 421301 ( APPELLANT ) ( RESPONDENT ) P A G E | 8 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS ASSESSEE BY SHRI SHASHANK MEHTA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.5917/MUM//2019 (ASSESSMENT YEAR : 2013 - 14 ) KAYA LIMITED 23/C, 2 ND FLOOR, MAHAL INDUSTRIAL ESTATE, MAHAKALI CAVES ROAD, ANDHERI (E), MUMBAI 400 093 PAN: AACCK1045L VS. ASSTT. COMMISSIONER OF INCOME TAX, RANGE 10(1)(2), ROOM NO. 651, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI MILIN BAKHAI , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6952/MUM//2018 (ASSESSMENT YEAR: 2014 - 15) SMT. SUREKHA D. BAFNA 402 - B, RAJGIRI APARTMENTS, 13 TH KHETWADI BACK ROAD, GRANT ROAD, MUMBAI 400 004 PAN: AECPB8536J VS. THE INCOME TAX OFFICER 19(3)(4) MATRU MANDIR, IIND FLOOR, TARDEO ROAD, MUMBAI 400 004 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI G.P. MEHTA , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R P A G E | 9 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS I.T.A. NO.6034/MUM//2019 (ASSESSMENT YEAR : 2016 - 17 ) NUTURE DIGITAL (INDIA) LTD. 2 ND FLOOR, KNOWLEDGE HOUSE, SHYAM NAGAR, OFF JOGESHWARI, VIKHROLI LINK ROAD, JOGESHWARI (E) MUMBAI 400 060 PAN: AACCE0402H VS. ACIT, CIRCLE 10(3)(1) AAYKAR BHAVAN, M.K ROAD, MUMBAI 400 020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY MS. DINKLE HARIYA , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6215/MUM//2019 (ASSESSMENT YEAR : 2014 - 15 ) DIPAK NANDLAL SHAH 503 - B GAZADAR APPARMENTS, JUHU TARA ROAD, JUHU, MUMBAI - 400049 PAN: AALPS7335P VS. ITO 9(3)(2) AAYAKAR BHAVAN, M.K.ROAD, MUMBAI - 400020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 29 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.4466/MUM//2019 (ASSESSMENT YEAR: 2014 - 15) LATE MRS. CHANDRAKANTA B. AGRAWAL, (LEGAL HEIR HEMCHAND B. AGRAWAL) 12, 208/210 NEEL TARANG, VS. ASSISTANT COMMISSIONER OF INCOME TAX 21(1) ROOM NO. 116,PIRAMAL CHAMBERS, 1 ST FLOOR, LALBAUG, P A G E | 10 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS VEER SAVARKAR MARG, MAHIM, MUMBAI 400 016 PAN: ADBPA1799G PAREL, MUMBAI 400012 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI ALPESH SAVLA RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.7042 /MUM//2019 (ASSESSMENT YEAR: 201 1 - 12 ) MRS SHILPA KOTHARI 145, BUILDING NO.3, NAVYUG NAGAR, FORJEET STREET, MUMBAI 400 036 PAN: AAKPK4795N VS. INCOME TAX OFFICER 19(3)(3) MATRU MANDIR, TARDEO MUMBAI 400 007 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI POOJAN MEHTA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO S.7540 & 7541 /MUM//2019 (ASSESSMENT YEAR S : 2013 - 14 & 20 15 - 16 ) M/S CHESSLINE APPARELS PVT. LTD., 318, HIND RAJASTHAN BUILDING, DSP ROAD, DADAR (E), MUMBAI 400 014 PAN: AACCC3127D VS. ACIT 6(3)(1) AAYAKAR BHAWAN, MAHARSHI KARVE MARG, CHURCHGATE, 400 020 ( APPELLANT ) ( RESPONDENT ) P A G E | 11 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 28 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.898/MUM//2020 (ASSESSMENT YEAR: 2008 - 09 ) SMT. BASANTA S. BAPNA 1101 - A, KRUSHAL TOWER, G.M. ROAD, CHEMBUR, MUMBAI 400 089 PAN: AFPPB7759D VS. COMMISSIONER OF INCOME TAX (APPEALS) - 24, ROOM NO. 1, 3 RD FLOOR, MITTAL COURT, 22, NARIMAN POINT, MUMBAI 400 021 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 2 9 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NOS. 1160 & 116 1 /MUM//2020 (ASSESSMENT YEARS: 2013 - 14 & 2014 - 15) MS. SHEETAL BAIRAGRA B/203 ASTERTOWER, FILM CITY ROAD, MALAD (E), MUMBAI 400097 PAN: AHWPB2535J VS. INCOME TAX OFFICER, WARD 30(3)(3) ROOM NO. 628, 6 TH FLOOR, KAUTILYA BHAVAN, C - 41 TO C - 43, G BLOCK, BKC, BANDRA (E) MUMBAI - 400051 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI ALOK BAIRAGRA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6759/MUM//2019 (ASSESSMENT YEAR: 2015 - 16 ) BOEHRINGER INGELHEIM INDIA PRIVATE LIMITED, 1102, 11 TH FLOOR, HALL MARK BUSINESS PLAZA, GURUNANAK HOSPITAL ROAD, VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), ROOM NO. 470, 4 TH FLOOR, AAYKAR BHAVAN, MAHARSHI KARVE ROAD, P A G E | 12 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS NEAR GURUNANAK HOSITAL, BANDRA (EAST), MUMBAI 400051 PAN: AACCB2979C MUMBAI - 400020 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI HEMEN CHANDARIYA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.1599/MUM//2019 (ASSESSMENT YEAR: 2012 - 13 ) MR. JITENDRA KUMAR U. JAIN 103, 1 ST FLOOR, BHANA MANSION, AI MAI MERWANI X LANE, PAREL, MUMBAI - 400012 PAN: ADGPJ4907J VS. INCOME TAX OFFICER, WARD - 18(1)(5), ROOM NO. 206, 2 ND FLOOR, EARNEST HOUSE, NCPA MARG, NARIMAN POINT, MUMBAI - 400021 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 29 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6770/MUM//2019 (ASSESSMENT YEAR: 2015 - 16) MR. VIVEK ANAND OBEROI BUNGLOW NO.5, GOLDEN BEACH SOCIETY, KARTAR KUNJ, RUIA PARK, JUHU, MUMBAI - 400049 PAN: ACTPV5280G VS. ASSISTANT COMMISSIONER OF INCOME - TAX, CIRCLE - 16(1), ROOM NO.439, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400020 ( APPELLANT ) ( RESPONDENT ) P A G E | 13 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 26.01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6873/MUM//2019 (ASSESSMENT YEAR: 2009 - 10) BIPATRAM MITTAN PAL ROOM NO. 6, 2 ND FLOOR, JAI AMEY HOUSING SOCIETY, NEW JIMMY BAUG, KARPE WADI, GANESH KRUPA APT. KALYAN (EAST), THANE 421306 PAN: AIIPP4213E VS. INCOME TAX OFFICER, WARD 3(2) RANI MANSION, 2 ND FLOOR, MURBAD ROAD, KALYAN 421301 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI VINAY SINHA , A.R RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6621/MUM//2018 (ASSESSMENT YEAR: 2015 - 16) SMT. ARUNA DEVI LOHIA H. NO. 506, FLAT NO. 502, RAJENDRA APARTMENT, ADARSH PARK ROAD, BEHIND AJAY NAGAR, BHIWANDI 421302 PAN: AAXPL4757A VS. ITO, WARD - 1(1), 1 ST FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN WEST, 421301 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SHASHANK MEHTA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R P A G E | 14 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS I.T.A. NO.6556/MUM//2018 (ASSESSMENT YEAR: 2015 - 16) SHRI RAMKISHAN SHANKARLAL LOHIA, 402, CARNATION, SADGURU GARDEN, KOPRI, THANE (E) - 421302 PAN: AAWPL2429E VS. ITO 3(2), ROOM NO. 4, 6 TH FLOOR, ASHAR IT PARK, WAGLE INDUSTRIAL ESTATE, THANE (W) 400604 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 19 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6557/MUM//2018 (ASSESSMENT YEAR: 2015 - 16) SMT. KRISHNADEVI LOHIA 402, CARNATION, SADGURU, GARDEN KOPRI, THANE (E) 421302 PAN: AAXPL1616J VS. ITO 1(3) ROOM NO. 10, 6 TH FLOOR, ASHAR IT PARK, WAGLE INDUSTRIAL ESTATE, THANE (E) 400604 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 19 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO. 438/DEL//2019 (ASSESSMENT YEAR: 2003 - 04 ) VODAFONE IDEA LIMITED [FORMERLY KNOWN AS VODAFONE EAST LIMITED (VEL) WHICH MERGED WITH VODAFONE MOBILE SERVICES LIMITED (VMSL) WHICH SUBSEQUENTLY GOT MERGED WITH IDEA CELLULAR LIMITED AND NOW CONSEQUENTLY KNOWN AS VODAFONE IDEA LIMITED] 10 TH FLOOR, BIRLA CENTURION, CENTURY MILLS COMPOUND, VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 26(2) C.R. BUILDING, NEW DELHI - 110015 P A G E | 15 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS PANDURANG BUDHKAR MARG, WORLI, MUMBAI 400030 PAN: AAACB2100P ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE (WITHDRAWAL REQUEST DATED 22 .01.2021) RESPONDENT BY MS. USHA GAIKWAD, D.R I.T.A. NO.6622 /MUM//2018 (ASSESSMENT YEAR: 2015 - 16) SMT. SHOBHADEVI D. LOHIA RAJKAMAL, D - WING, 4 TH FLOOR, AJAY NAGAR, BHIWANDI 421302 PAN: ABDPL6521F VS. ITO, WARD - 1(4) 1 ST FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN WEST 421301 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SHASHANK MEHTA, A.R RESPONDENT BY MS. USHA GAIKWAD, D.R DATE OF HEARING 05.02 .2021 DATE OF PRONOUNCEMENT 05 .02.2021 O R D E R PER BENCH : - THE PRESENT APPEALS FILED BY THE ASSESSEE AND THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE IMPUGNED ORDER S FOR THE AFORESAID ASSESSMENT YEARS UNDER CONSIDERATION . 2. BEFORE US, THE ASSESSEE APPELLANT S /RESPONDENT S WERE EITHER REPRESENTED THROUGH THEIR AUTHORIZED REPRESENTATIVES (FOR SHORT A.RS) OR P A G E | 16 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS THROUGH WRIT TEN REQUEST S FOR WITHDRAWAL OF THE APPEAL S . INSOFAR THE APPEALS FILED BY THE ASSESSEES ARE CONCERNED, IT WAS EITHER STATED BY THE ASSESSEE APPELLANTS VIDE THEIR WRITTEN REQUEST S AND/OR SUBMITTED BY THE IR LD. A.RS THAT AS THE RESPECTIVE ASSESSEES HAD FIL ED THE NECESSARY DECLARATIONS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020), THEREFORE, THEY MAY BE ALLOWED TO WITHDRAW THEIR APPEALS. AS REGARDS THE APPEALS FILED BY THE REVENUE, IT WAS STATED BY THE LD. A.R THAT AS THE ASSESSEE HAD FILED TH E NECESSARY DECLARATION UNDER THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020 (3 OF 2020) , THE DEPARTMENT MAY THEREFORE BE DIRECTED TO WITHDRAW THE APPEAL S . 3. THE LD. DEPARTMENTAL REPRESENTATIVES (FOR SHORT D.RS) DID NOT RAISE ANY OBJECTION. 4. IN VIEW OF THE ABOVE, WE DISMISS THE CAPTIONED APPEALS AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME, THE APPELLANT SHALL HAVE THE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORA TION OF THE APPEAL. 5. RESULTANTLY, THE CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATIONS RECORDED HEREINABOVE. ORDER PRO NOUNCED IN THE OPEN COURT ON 05. 02.2021 SD/ - SD/ - (PRAMOD KUMAR) (RAVISH SOOD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; 05 . 02.2021 PS: ROHIT P A G E | 17 ACIT, CIRCLE 16(1) VS. M/S RELIANCE MEDIA WORKS LTD. & OTHERS / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI