SHEEL GEMS , Mumbai V. ACIT 19 (3), Mumbai

ITA 5717/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7229 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 05-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Assessee Lawyers: N O N E
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) E BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , HON'BLE ACCOUNTANT MEMBER ITA N O S . 5 716 & 5717 /MUM/201 9 (A.Y S : 2007 - 08 & 2009 - 10 ) M /S. SHEEL GEMS CC - 7061, BHARAT DIAMOND BOURSE BANDRA KURLA COMPLEX, BANDRA ( E ) MUMBAI - 400051 PAN: AACFS2631R V. ACIT - 19(3) MATRU MANDIR TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : N ONE DEPARTMENT BY : S HRI VIJAY KUMAR M ENON DATE OF HEARING : 10.03.2021 DATE OF PRONOUNCEMENT : 10.03.2021 O R D E R PER C.N. PRASAD (JM) 1. TH ESE APPEALS ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 3 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 24.06.2019 FOR THE A.Y S . 2007 - 08 AND 2009 - 10. 2 ITA N O S . 5 716 & 5717 /MUM/201 9 (A.Y S : 2007 - 08 & 2009 - 10 ) M /S. SHEEL GEMS 2. ASSESSEE FILED A LETTER DATED 01 ST M ARCH, 2021 AND PRAYED FOR WITHDRAWAL OF APPEALS. C ONTENTS OF THE LETTER IN ITA.NO. 5716 /MUM/2016 ARE AS UNDER: - REF : APPEAL NO. ITA 5716/MUM/2019 -- ASSESSMENT YEAR: 2 007 - 08 HEARING BENCH: 'E', DATE OF HEARING: 10/03/2021 SUB : REQUEST TO WITHDRAW THE APPEAL. ----- 1. THE APPELLANT HAS FILED THE ABOVE MENTIONED APPEAL ON 05/09/2019 AGAINST THE ORDER OF THE COMMI SSIONER OF INCOME TAX (APPEAL) - 3 PASSED IN APPEAL NO. CIT(A) - 3 /IT - 10264/2017 - 18 DATED 24/06/2019. 2. THE APPELLANT WISH TO STATE THAT, WE HAVE APPLIED FOR VIVAAD SE VISHWAS SCHEME, 2020 AND DECLARATION IN FORM 1 AND 2 WAS FILED ON 17/12/2020 HAVING ACKNOWLEDGMENT NO. 835301441171220. THE DESIGNATED AUTHORITY HAS A LSO ISSUED FORM NO 3 HAVING ACKNOWLEDGMENT NO 235434990010221 ON 01/02/2021. COPY OF FORM 3 ENCLOSED FOR YOUR RECORD AND REFERENCE. 3. FORM NO 4 OF VIVAAD SE VISHWAS SCHEME HAS TO BE FILED ALONGWITH THE PROOF OF WITHDRAWAL OF APPEAL. SO, TO COMPLY WITH THE REQUIREMENTS OF FORM NO 4, YOUR HONORS ARE REQUESTED TO ALLOW WITHDRAWAL OF THE APPEAL NO. ITA 5716/MUM/2019 # FOR ASSESSMENT YEAR 2007 - 08 AND THE ORDER OF WITHDRAWAL PLEASE BE COMMUNICATED TO THE APPELLANT, WHICH WILL THAN BE FORWARDED TO THE DESIGNAT ED AUTHORITY ALONGWITH FORM NO 4. 4. THREE COPIES OF THIS LETTER WITH ENCLOSURE IS FILED, TWO COPIES FOR THE HONORABLE MEMBERS AND ONE FOR THE DEPT. REPRESENTATIVE. 5. YOUR HONORS MAY TREAT THIS REQUEST AS REPRESENTATION BY THE APPELLANT AND VERY MU CH REGRET THE INCONVENIENCE CAUSED TO YOUR HONORS. FOR THIS ACT OF KINDNESS, WE SHALL EVER REMAIN GRATEFUL TO YOUR HONORS. 3 ITA N O S . 5 716 & 5717 /MUM/201 9 (A.Y S : 2007 - 08 & 2009 - 10 ) M /S. SHEEL GEMS 3. ON A PERUSAL OF THE ABOVE LETTER AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM T HE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEALS. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEALS, THESE APPEALS ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED A S WITHDRAWN . ORDER PRONOUNCED IN THE VIRTUAL COURT ON 10.03.2021 S D/ - SD/ - ( S. RIFAUR RAHMAN ) ( C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 10/03 / 2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM