KYAL TRADING PVT. LTD. (FORMERLY LAXMAN LOGISTICS PVT. LTD.), MUMBAI V. DCIT- ,CIRCLE-5(2)(2), MUMBAI

ITA 5428/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0070 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 21-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH LD
• Assessee Lawyers: DINKLE HARIYA LD

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE HONBLE SHRI PAVAN KUMAR GADALE, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5428/MUM/2018 ( / ASSESSMENT YEAR: 2013-14) K YAL TRADING PVT. LTD. (FORMERLY LAXMAN LOGISTICS P. LTD.) F-2/4, HARI NIKETAN SOCIETY BANGUR NAGAR, GOREGAON (W) MUMBAI 400 090 / VS. D CIT - 5(2 )(2) 571, 5 TH FLOOR, AAYKAR BHAVAN, M.K. ROAD, MUMBAI-400 020 ./ ./PAN/GIR NO. AABCL-5755-F ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : MS. DINKLE HARIYA, LD. AR REVENUE BY : SHRI GURBINDER SINGH-LD. SR. DR / DATE OF HEARING : 30/12/2020 / DATE OF PRONOUNCEMENT : 30/12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR S 2013-14 CONTEST ORDER OF LEARNED FIRST APPELLATE AUTHORITY ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. AR, AT THE OUTSET, SUBMITTED THAT THE AS SESSEE IS OPTING FOR VIVAD SE VISHWAS SCHEME (VVS SCHEME) FOR THIS YEAR AND SEEKING WITHDRAWAL OF THE APPEAL. THE LD. DR DI D NOT OBJECT TO THE SAME. 2 3. ACCORDINGLY, THE APPEAL STAND DISMISSED AS WITHD RAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE APPE AL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. THE APPEAL STAND DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30 TH DECEMBER, 2020. SD/- SD/- (PAVAN KUMAR GADALE) (MANOJ KUMAR AGGARWAL) !' / JUDICIAL MEMBER !' / ACCOUNTANT MEMBER MUMBAI; ! DATED : 30/12/2020 S R.PS, SUDIP SARKAR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. % ( ) / THE CIT(A) 4. % / CIT CONCERNED 5. &' ( , ( , / DR, ITAT, MUMBAI 6. ')*+ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI. 3 SR. NO. DETAILS DATE INITI ALS DESIGNA TION 1 DRAFT DICTATED DIRECTLY ON COMPUTER 30.12.20 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 30.12.20 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DISPATCH OF ORDER 11 DRAFT DICTATION SHEETS IS ENCLOSED NO