ELEZZ CONSULTANTS MUMBAI PRIVATE LIMITED, MUMBAI V. ITO 12(2)(2), MUMBAI

ITA 5339/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3371 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 5339/MUM/2019 ASSESSMENT YEAR: 2011-12 ELEZZ CONSULTANTS MUMBAI PRIVATE LIMITED 1-B, NISHANT, PODDAR ROAD SANTACRUZ(WEST) MUMBAI-400 054 VS. ITO-12(2)(2) ROOM NO.146, 1 ST FLOOR AAYKAR BHAWAN M.K.ROAD, MUMBAI-400 020 PAN NO. AABCE1539J APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MS. SMITA VERMA, DR DATE OF HEARING : 10 /03/2021 DATE OF PRONOUNCEMENT : 10/03/2021 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVA NT ASSESSMENT YEAR IS 2011-12. THE APPEAL IS DIRECTED AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI [IN SHORT CIT(A)] AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 144 OF THE INCOME TAX ACT 1961, (THE ACT). 2. THE ASSESSEE/APPELLANT HAS FILED A LETTER DATED 04/03/2021 BEFORE THE TRIBUNAL STATING THAT THEY HAVE FILED THE DECLARATI ON U/S.4 OF THE DIRECT TAX ITA NO. 5339/M/2019 ELEZZ CONSULTANTS MUMBAI PVT.LTD. 2 VIVAD SE VISHWAS ACT, 2020 AND CERTIFICATE U/S.5(1) IN FORM-3, DATED 08/02/2021 HAS BEEN RECEIVED. THUS, IT IS STATED TH AT THE CAPTIONED APPEAL BE TREATED AS WITHDRAWN. WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTAL REPRESENTATIVE THE ABOVE SUBMISSION OF THE APPELLANT. 3. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX V IVAD SE VISHWAS ACT, 2020 (ACT NO. 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTER CONNECTED THEREWITH OR INCIDENTAL THERETO. T HE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17.03.2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17.03.2020. IN TERMS OF THE SAI D ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE SUP REME COURT OF INDIA. CONSIDERING THE LETTER DATED 04.03.2021 FILED BY TH E APPELLANT, WE ARE INCLINED TO DISMISS THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, THIS APPEAL IS DISMISSED AS WITHD RAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 10/03/2021 SD/- SD/- ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 10/03/2021 KASARLA THIRUMALESH SR. P.S. ITA NO. 5339/M/2019 ELEZZ CONSULTANTS MUMBAI PVT.LTD. 3 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./ASSISTANT REGISTRAR) ITAT, MUMBAI