NIRMAL BOT LIMITED, MUMBAI V. DCIT WARD -15(2)(1), MUMBAI

ITA 5172/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5635 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN
• Assessee Lawyers: HETAL VORA
• Section: 143(3); 13

Judgement Text

ITA NO. 5172/MUM/2019 A.Y: 2012 - 13 NIRMAL BOT LIMITED VS. DCIT, WARD 15(2)(1) 1 NIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 5172/MUM/2019 (ASSESSMENT YEAR: 2012 - 13 ) NIRMAL BOT LIMITED, C - 316/317, KANAKIA ZILLION, LBS MARG, KURLA WEST, MUMBAI 400070 VS. DY . COMMISSIONER OF INCOME - TAX, WARD 15 (2)(1), ROOM NO. 357, 3 RD FLOOR, AAYAKAR BHAVAN M.K ROAD, MUMBAI 400 020. PAN NO. AACCN3935A (ASSESSEE) (REVENUE) ASSESSEE BY : MS. HETAL VORA , A.R REVENUE BY : SHRI THARIAN OOMMEN , D.R DATE OF HEARING : 03/02 /2021 DATE OF PRONOUNCEMENT : 03 /02 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 24 , MUMBAI DATED 30.04.2019 , WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED U/S 143(3) OF THE INCOME - TAX ACT, 1961 , DATED 13.03.2015 FOR THE ASSESSMENT YEAR 2012 - 13 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING, THE LD. AUTHORISED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE STATED AT BAR THAT THE ASSESSEE COMPANY HAD FILED THE NECESSARY DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND IS AWAITING FOR A FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. IN THE BACKDROP OF THE AFORESAID FACTS THE LD. A.R HAD SOUGHT PERMISSION TO WITHDRAW THE APPEAL, SUBJECT TO THE CONDITION, THAT, IN THE EVENT, IF FOR SOME UNFORESEEN REASO N THE MATTER IS NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, THEN, THE ASSESSEES RIGHT FOR REVIVAL OF THE APPEAL WOULD BE PROTECTED. 3. THE LD. D.R DID NOT OBJECT TO THE AFORESAID SUBMISSION OF THE COUNSEL FOR THE ASSESSEE . ITA NO. 5172/MUM/2019 A.Y: 2012 - 13 NIRMAL BOT LIMITED VS. DCIT, WARD 15(2)(1) 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION O F ITS APPEAL. 5. RESULTANTLY, THE A PPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOU NCED IN THE OPEN COURT ON 03 /02 /2021. SD/ - SD/ - (S. RIFAUR RAHMAN) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 03 .02 .2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI