DEPUTY COMMISSIONER OF INCOME TAX -11(2)(2), MUMBAI V. M/S.SPH AGRO FARM & ESTATES PRIVATE LIMITED., MUMBAI

ITA 6256/MUM/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6968 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REENA GHADSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.6256/Mum/2017 (Asse ssment Year :2009-10) Deputy Commissioner of Income Tax-11(2)(2) 421, 4 th Floor Aayakar Bhavan M.K.Road, Mumbai -400020 Vs. M/s. SPH Agro Farm & Estates Pvt. Ltd., 301, Arvind Chambers, Sai Service Compound 194, Western Express Highway Near Natraj Studio, Andheri (E) Mumbai – 400 069 PAN/GIR No.AALCS7605R (Appellant) .. (Respondent) Revenue by Ms. Reena Ghadshi Assessee by Shri Hoshang Boman Irani Date of Hearing 30/11/2021 Date of Pronouncement 06/12/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.6256/Mum/2017 for A.Y.2009-10arises out of the order by the ld. Commissioner of Income Tax (Appeals)-18, Mumbai in appeal No.CIT(A)-18/IT-44/DC-11(2)(2)(2)/16-17 dated 15/06/2017 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/03/2016 by the ld. Dy. Commissioner of Income Tax- 11(2)(2), Mumbai (hereinafter referred to as ld. AO). ITA No.6256/Mum/2017 M/s. SPH Agro Farm & Estates Pvt. Ltd., 2 2. We find that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-3 from the PCIT, Mumbai on 28/01/2021 and the Tax determined thereon amounting to Rs.75,71,272/- has been paid by the assessee on 28/10/2021. Since, the issue is completely settled under the “Vivad Se Viswas Scheme 2020 by due payment of tax thereon, the appeal of the Revenue is hereby treated as dismissed. 4. In the result, appeal of the Revenue is dismissed. Order pronounced on 06/12/2021 by way of proper mentioning in the notice board. Sd/- (AMARJIT SINGH) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 06/12/2021 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//