ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI V. M/S. RELIANCE MEDIA WORKS LIMITED, MUMBAI

ITA 5253/MUM/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7317 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2015-2016
• Appeal Filed On: 08-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KHATIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI KULDIP SINGH, JUDICIAL MEMBER 1. आयकरअपील सं./ I.T . A. No. 5253/Mum/ 2019 (निर्धारणवर्ा / Assessmen t Year : 2015-16) ACIT, Circle-16(1), Room No. 439, 4 th floor, Aayakar Bhavan , M. K. Road, Mumbai-400 020 बिधम/ Vs. M/s Reliance Media Works Ltd. Filmcity Complex , Film City Road, Goregaon, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN N o . AAAVS-4252-H (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Shri Amit Khatiwal, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Vatsala Jha, Ld. DR सुनवाईकीतारीख/ Date of Heari ng : 29.11.2021 घोषणाकीतारीख / Date of Pronounce ment : 29.11.2021 आदेश / O R D E R PER KULDIP SINGH (JUDICIAL MEMBER): 1. Appellant ACIT, Circle 16(1) hereinafter referred to as the revenue by filing the present appeal sought to set-aside the impugned order passed dated 31.01.2019 by the Commissioner of Income Tax (for short ‘CIT’) qua A.Y. 2015-16. 2. However, assessee/revenue has now opted not to contest the present appeal rather sought to dismiss the same on the 2 ground that it has preferred to avail of the benefits under ‘Vivad Se Vishwas Scheme 2020’ and has filed necessary form No. 1 & 2 with the department, which has been accepted and processed vide form 3 issued by the tax authorities. 3. Keeping in view the aforesaid facts the present appeal is hereby dismissed having been become infructous with liberty to get it restored by the revenue, if so, desire. The revenue has no objection with regard to the aforesaid caveat. 3. Consequently, the appeal stands dismissed having been become infructuous. Order pronounced on 29 th November, 2021. Sd/- Sd/- (Pramod Kumar) (Kuldip Singh) लेखा सदस्य /Vice President न्याययकसदस्य / Judicial Member मुंबई Mumbai;यदनांक Dated : 29.12.2021 Sr.PS. Dhananjay आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. यवभागीयप्रयतयनयध, आयकरअपीलीयअयधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File 3 आदेशधिुसधर/ BY ORDER, .उि/सहधयकिंजीकधर (Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण, मुंबई/ ITAT, Mumbai