BELLISSIMO VIVEK ENTERPRISES DWELLERS PVT. LTD. (SINCE VIVEK ENTERPRISES CONVERTED INTO BELLISSIMO VIVEK ENTERPRISES DWELLERS PVT. LTD.), MUMBAI V. DCIT, CR - 7(3), MUMBAI

ITA 5138/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8799 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O. THARIANLD.
• Assessee Lawyers: PUNITA SARDA LD

Judgement Text

ITA NO.5138/MUM/2018 BELLISSIMO VIVEK ENTERPRISES DEVELOPERS PRIVATE LIMIT ED ASSESSMENT YEAR: 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5138/MUM/2018 ( / ASSESSMENT YEAR: 2015-16) BELLISSIMO VIVEK ENTERPRISES D WELLERS PRIVATE LIMITED (SINCE VIVEK ENTERPRISES CONVERTED INTO BELLISSIMO VIVEK ENTERPRISES DWELLERS PVT. LTD.) 412, FLOOR-4, 17G, VARDHMAN CHAMBER CAWASJI PATEL ROAD, HORNIMAN CIRCLE FORT, MUMBAI-400 001. / VS. D CIT - CENTRAL RANGE - 7(3) ROOM NO.655, 6 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020. !' ./ ./PAN/GIR NO. AAFFV-1647-P ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) ASSESSEE BY : MS. PUNITA SARDA- LD. AR REVENUE BY : SHRI O. THARIAN-LD. SR. DR / DATE OF HEARING : 11/01/2021 / DATE OF PRONOUNCEMENT : 11/01/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR 2015-16 CONTEST THE ORDER OF LEARNED FIRST APPELLATE AUTHOR ITY ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. AR FOR ASSESSEE, AT THE OUTSET, SUBMITTE D THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND FILED REQUISITE DECLARATION THEREIN. HENCE, THE ITA NO.5138/MUM/2018 BELLISSIMO VIVEK ENTERPRISES DEVELOPERS PRIVATE LIMIT ED ASSESSMENT YEAR: 2015-16 2 ASSESSEE SEEKS WITHDRAWAL OF THE APPEAL. THE LD. DR DID NOT OBJECT TO THE SAME. 3. ACCORDINGLY, THE CAPTIONED APPEAL STAND DISMISSE D AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTOR ATION OF THE APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDE R THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS.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 THE APPEAL STAND DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 11 TH JANUARY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 11/01/2021 SR.PS, JAISY VARGHESE / 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. /12 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.