M/S. CORNERVIEW CONSTRUCTIONS * DEVELOPERS PRIVATE LIMITED, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)-CPC, GHAZIABAD

ITA 5360/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3649 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NIKESH JAIN
• Keywords: TDS
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH MUMBAI BEFORE : SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD , JM ITA NO. 5360 /MUM/ 20 19 TO 5368/MUM/2019 ( ASSESSMENT YEAR : 201 6 - 1 7 ) M/S. CORNERVIEW CONSTRUCTIONS & DEVELOPERS PRIVATE LIMITE D BUILDING 10, 5 TH FLOOR SOLITAIRE CORPORATE PARK GURU HAR GOVINDJI MARG CHAKALA, ANDHERI - 400059 VS. ASST. CIT (TDS) - CPC TDS CPC, AAYKAR BHAWAN SECTOR - 3, VAISHALI GHAZIABAD, UP PAN/GIR NO. AAFCC9548R (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI NIKE SH JAIN REVENUE BY MS. SHREEKALA PARDESHI DATE OF HEARING 03 / 03 /202 1 DATE OF PRONOUNCEMENT 03 / 03 /202 1 / O R D E R PER BENCH: THESE APPEAL S IN ITA NO. 5360/MUM/2018 TO 5368/MUM/2019 FOR A.Y. 2016 - 17 ARISE OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 59, MUMBAI IN APPEAL NO. CIT(A) - 59/IT - 242 TO 250/ITO(TDS) - 1(1)(4)/2017 - 18 DATED 29/06/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.234E R.W.S.200A OF THE INCOME TAX ACT, 1961 ( HEREINAFTER RE FERRED TO AS ACT). ITA NO . 5360/MUM/2019 TO 5368/MUM/2019 M/S. CORNERVIEW CONSTRUCTIONS & DEVELOPERS PVT. LTD., 2 2. WE FIND THAT THE LD. AR FILED A LETTER MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION FILED IN FORM NO.1 & 2 UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR S UNDER CONSIDERATION AND HAD OBTAINED FORM NO.3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THESE APPEALS PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APP EAL S RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON 03 / 03 /202 1 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( RAVISH SOOD ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 03 / 03 / 2021 KARUNA , SR.PS ITA NO . 5360/MUM/2019 TO 5368/MUM/2019 M/S. CORNERVIEW CONSTRUCTIONS & DEVELOPERS PVT. LTD., 3 COPY OF THE OR DER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//