ACIT, CIRLCE-9 (3)(1), MUMBAI V. M/S. FILTERATION ENGINEERS INDIA PVT. LTD. , MUMBAI

ITA 5510/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4595 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA GAIKWADLD
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5510/MUM/2019 ( / ASSESSMENT YEAR : 2009-10) ACIT - (9)(3)(1) ROOM NO.215, 2 ND FLOOR AAYKAR BHAWAN, M.K.ROAD MUMBAI 400 020 / VS. M/S FILTERATION ENGINEERS I NDIA PVT. LTD. 28/003, SUNRISE APNA-GHAR LOKHANDWALA, ANDHERI(W) MUMBAI 400 053 *+ ./ ./PAN/GIR NO. AAACF-4084-G ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : MS. USHA GAIKWAD-LD. SR. DR / DATE OF HEARING : 10/05/2021 / DATE OF PRONOUNCEMENT : 24/05/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. DURING HEARING, NONE APPEARED FOR ASSESSEE. THE REVENUE IS CONTESTING DELETION OF PENALTY U/S 271(1)(C) FOR RS .63,603/-. HOWEVER, LD. SR. DR DREW ATTENTION TO THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020. 2 2. IN VIEW OF FOREGOING, THE REVENUES APPEAL STAND DISMISSED AS INFRUCTUOUS WITH A LIBERTY TO REVENUE TO SEEK RESTO RATION OF THE APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHE ME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. THE APPEAL STAND DISMISSED AS INFRUCTOUS. ORDER PRONOUNCED ON 24 TH MAY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 24/05/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. +- / THE APPELLANT 2. ./+- / THE RESPONDENT 3. 6 ( ) / THE CIT(A) 4. 6 / CIT CONCERNED 5. 78.19 , 9 , / DR, ITAT, MUMBAI 6. 8:;< / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.