SAPPHIRE HOSPITALITY AND RECREATION PRIVATE LIMITED, MUMBAI V. ACIT CIRCLE 13(2) (1), MUMBAI

ITA 5865/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8351 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Assessee Lawyers: SUJIT ASHOK S.
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM BEFORE SHRI PAVAN KUMAR GADALE , JM & / I .T.A. NO . 5865 /MUM/20 19 ( / ASSESSMENT YEAR: 2016 - 17 ) SAPPHIRE HOSPITALITY AND RECREATION PVT. LTD. 7 TH FLOOR, A - WING, PRISM TOWER, LINK ROAD, GOREGAON WEST, MUMBAI - 400 063 / VS. ASSIST ANT COMMISSIONER OF INCOME TAX, CIRCLE 13(2)(1), AAYAKAR BHAVAN, MUMBAI - 400 020 ./ ./ PAN/GIR NO. : AA ECD4554D ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 11 / 03 /20 21 /DATE OF PRONOUNCEMENT: 11 /03 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 28.06.2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 21 [HEREINAFTER REFERRED TO AS THE LD. CIT(A) ] RELEVANT TO A.Y. 2016 - 1 7 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, THE L D. COUNSEL O F THE ASSESSEE SUBMITTED THAT ASSESSEE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (AC T 3 OF 2020). HE FILED LETTER DATED 24.02. 2021 CONFIRMING THE RECEIPT OF FORM - 5 AND PRAYER TO WITHDRAW THE APPEAL. 3. THE LD. DR DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : SHRI SUJIT ASHOK S. , AR REVENUE BY: SHRI VIJAY KUMAR MENON , DR ITA NO. 5865 /MUM/20 19 SAPPHIRE HOSPITALITY AND RECREATION PVT. LTD. 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HA S FILED THE RELEV ANT FORM NO. 5 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /03 /202 1 . SD/ - SD/ - ( PAVAN KU MAR GADALE ) (S. RIFAUR RAHMAN ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 11 /03 / 202 1 DHANANJAY ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CI T 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI