M/S AAROHEE MANAGEMENT CONSULTANCY SERVICES PVT LTD., MUMBAI V. DCIT 9 (1)(1), MUMBAI

ITA 6070/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6386 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Section: 143(3); 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI M.BALA GANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.6070,6071&6072/MUM/2019 (A.Y:2014-15,2015-16&2016-17) M/S AAROHEEMANAGEMENT CONSULTANCY SERVICES PVT LIMITED,702 A, WINGSHIVKUMAR CHS PLAY GROUND, C ROAD NO 2,VILE PARLE EAST, MUMBAI 400057. VS. DCIT,9 (1 ) (1) , AAYKAR BHAVAN, M.K.ROAD,CHURCHGATE, MUMBAI-400020 ./ ./ PAN/GIR NO. : AAECA8306N APPELLANT .. RESPONDENT APPELLANT BY : NONE (LETTER DTD 12 - 0 4 - 2021) RESPONDENT BY : MR BRAJENDRA KUMAR DR DATE OF HEARING 19 .0 4 .2021 DATE OF PRONOUNCEMENT 19 .0 4 .2021 / O R D E R PER PAVAN KUMAR GADALE JM: THE ASSESSE HAS FILED THESE THREE APPEALS AGAI NST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) -16, MUMBAI, PASSED U/S. 143(3) AND 250 O F THE INCOME TAX ACT, 1961. ITA NOS. 6070-6072/MUM/2019 M/S AAROHEE MANAGEMENT CONSULTANCY SERVICES PVT. LT D. 2 2. AT THE TIME HEARING, THE ASSESSE HAS FILED A LET TER DATED 12-04-2021MENTIONING THAT THE ASSESSE INTEND TO SETTLE THE TAX LITIGATION BY OPTING FOR VIVAD SE V ISHWAS SCHEME 2020(VSVS2020) AND FILED APPLICATION UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIO NS. 3.WE HEARD THE LD.DR SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSE HAS OPTED FOR VIVAAD SE VISHWAS SCHEME 2020 AND HAS FILED LET TER MENTIONING THAT THE ASSESSE HAS APPLIED UNDER VSVS 2020 AND HAS RECEIVED FORM-3 FROM THE INCOME TAX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WIL L BE SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY , WE DISMISS THE APPEALS OF THE ASSESSE AS WITHDRAWN AND THE ASSESSE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE ACT TO RECALL THE PRESENT ORDER AS PER PROVI SIONS OF LAW. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON .04.2021 SD/- SD/- (M BALAGANESH) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 19.04.2021 ITA NOS. 6070-6072/MUM/2019 M/S AAROHEE MANAGEMENT CONSULTANCY SERVICES PVT. LT D. 3 SK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. # / THE CIT(A) 4. # ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / / GUARD FILE. / BY ORDER, //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI