ASUS TECHNOLOGY P LTD, MUMBAI V. DCIT CIR 9(1)(2), MUMBAI

ITA 5366/MUM/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9475 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: LALCHAND CHOUDHARY
• Section: 143(3); 13

Judgement Text

ITA NOS.5366/MUM/2015, 7025/MUM/2016 & 4916/MUM/2017 A.YS. 2011 - 12 TO 2013 - 14, ASUS TECHNOLOGY PVT. LTD. V S. THE DCIT, CIRCLE 9(1)(2) 1 IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO. 5366/MUM/2015 (ASSESSMENT YEAR: 2011 - 12 ) ASUS TECHNOLOGY PVT. LTD. 401, SUPREME CHAMBERS, 4 TH FLOOR, 17/18, SHAH & NAHAR INDL, ESTATE, VEERA DESAI ROAD, ANDHERI WEST, MUMBAI 400053 VS. THE DY. CIT, CIRCLE 9(1)(2), AAYAKAR BHAVAN, 2 ND FLOOR, M.K. ROAD, MUMBAI - 400020 PAN AAFCA8787N (APPELLANT) (RESPONDENT) ITA NO.7025/MUM/2016 (ASSESSMENT YEAR: 2012 - 13 ) ASUS TECHNOLOGY PVT. LTD. 401, SUPREME CHAMBERS, 4 TH FLOOR, 17/18, SHAH & NAHAR INDL, ESTATE, VEERA DESAI ROAD, ANDHERI WEST, MUMBAI 400053 VS. THE ITO, WARD 9(1)(4), ROOM NO. 26 0 A, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 PAN AAFCA8787N (APPELLANT) (RESPONDENT) ITA NO.4916/MUM/2017 (ASSESSMENT YEAR: 2013 - 14 ) ASUS TECHNOLOGY PVT. LTD. 401, SUPREME CHAMBERS, 4 TH FLOOR, 17/18, SHAH & NAHAR INDL, ESTATE, VEERA DESAI ROAD, ANDHERI WEST, MUMBAI 400053 VS. THE DY. CIT, CIRCLE 9(1)(2), ROOM NO. 260A, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 PAN AAFCA8787N ITA NOS.5366/MUM/2015, 7025/MUM/2016 & 4916/MUM/2017 A.YS. 2011 - 12 TO 2013 - 14, ASUS TECHNOLOGY PVT. LTD. V S. THE DCIT, CIRCLE 9(1)(2) 2 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI LALCHAND CH OUDHARY , A.R RESPONDENT BY: S/SHRI ANAND MOHAN & SUSHIL KUMAR MISHRA, D.R S DATE OF HEARING: 06.01 .202 1 DATE OF PRONOUNCEMENT: 06 .01.2021 O R D E R PER BENC H : THE CAPTIONED APPEALS FILED BY THE ASSESSEE COMPANY ARE DIRECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 144C(13) OF THE INCOME TAX ACT, 1961(FOR SHORT ACT) FOR A.Y. 2011 - 12, A.Y. 2012 - 13 AND A.Y. 2013 - 14. 2. THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A. R) FOR THE ASSESSEE AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SUBMITTED THAT AS THE ASSESSEE COMPANY FOR THE AFOREMENTIONED APPEALS HAD OPTED FOR VIVAD S E VISHWAS SCHEME, 2020 , THEREFORE, A S PER INSTRUCTIONS IT IS REQUESTED THAT THE SAID APPEALS MAY BE ALLOWED TO BE WITHDRAWN. THE LD. A.R TOOK US THROUGH THE LETTER THAT WAS FILED WITH THE TRIBUNAL ON 05/06.01.2021 REQUESTING FOR PERMISSION FOR WITHDRAWAL OF THE AFOREMENTIONED APPEALS. IT WAS FURTHER SUBMITTED BY THE LD. A.R THAT FORM 3 , DATED 28.12.2020 I.E C ERTIFICATE UNDER SUB - SECTION (1) OF SEC. 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAD BEEN ISSUED TO THE ASSESSEE BY THE DESIGNATED AUTHORITY. OUR ATTENTION WAS DRAWN BY THE LD. A.R TO THE SCANNED COPIES OF FORM 3 THAT HAD BE EN ISSUED TO THE ASSESSEE BY THE DESIGNATED AUTHORITY FOR THE AFOREMENTIONED YEARS UNDER CONSIDERATION. IN THE BACKDROP OF THE AFORESAID FACTS THE LD. A.R SOUGHT LIBERTY FOR WITHDRAWING THE AFOREMENTIONED APPEALS. 3. PER CONTRA, THE LD. DEPARTMENTAL REPRES ENTATIVE (FOR SHORT D.R) DID NOT RAISE ANY OBJECTION TO THE AFORESAID REQUEST OF THE COUNSEL FOR THE ASSESSEE FOR WITHDRAWING THE ABOVEMENTIONED APPEALS . ITA NOS.5366/MUM/2015, 7025/MUM/2016 & 4916/MUM/2017 A.YS. 2011 - 12 TO 2013 - 14, ASUS TECHNOLOGY PVT. LTD. V S. THE DCIT, CIRCLE 9(1)(2) 3 4. IN THE BACKDROP OF THE AFORESAID FACTS, WE HEREIN PERMIT THE ASSESSEE APPELLANT TO WITHDRAW THE AFOREMENTIONED APPEALS VIZ. (I) ITA NO. 5366/MUM/2015 FOR A.Y.2011 - 12; (II) ITA NO. 7025/MUM/2016 FOR A.Y. 2012 - 13; AND (III) ITA NO. 4916/MUM/2017 FOR A.Y. 2013 - 14. 5. RESULTANTLY, THE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. OR DER PRO NOUNCED IN THE OPEN COURT ON 06 .01.2021 SD/ - SD/ - S. RIFAUR RAHMAN RAVISH SOOD ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER) MUMBAI, DATE: 06 .01.2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR K BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI