BMT IMPEX, MUMBAI V. ITO WARD- 17 (1)(3), MUMBAI

ITA 6383/MUM/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8279 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHSMCMUMBAI BEFORE SHRI S. RIFAURRAHMAN(ACCOUNTANT MEMBER)AND SHRI RAVISHSOOD (JUDICIAL MEMBER) ITANO.6383/MUM/2018 ASSESSMENT YEAR:2014-15 M/SBMTIMPEX, 116, 2 ND FLOOR, ABDUL REHMAN STREET, MUMBAI - 400 003 VS. ITO WD. 17(1)(3), AAYAKAR BHAVAN, MAHARSHI KARVEROAD, MUMBAI - 400020. PANNO. AAKFB0874 B APPELLANT RESPONDENT ASSESSEEBY : NONE REVENUE BY : MR. SANJAYJ. SETHI, DR DATE OF HEARING : 05/08/2021 DATE OF PRONOUNCEMENT : 05 /08/2021 ORDER PER S.RIFAUR RAHMAN, A.M. THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-55, MUMBAI [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR 2014-15 DATED 14.08.2017 AND ARISES OUT OF ASSESSMENT COMPLETEDU/S143(3)OF THE INCOMETAXACT, 1961(IN SHORTTHE ACT). 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEAREDONBEHALFOFTHEASSESSEEINSPITEOFCALLS.VIDELETTERDATED15.06.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVADSEVISHWASACT,2020(ACT3OF 2020)ANDCONFIRMEDTHE RECEIPTOFFORM-3 ANDPRAYERTOWITHDRAWTHE APPEAL. M/S BMTIMPEX ITA NO. 6383/M/2018 2 3. THE LD. DRALSO DIDNOTOBJECTTO COURSESO SUGGESTED. 4. IN VIEWOF THE ABOVE, WE DISMISS THE APPEALOF THE ASSESSEE SINCE ASSESSEE HAS PREFERRED TO SETTLE THE ISSUE UNDER VIVAD SE VISHWAS SCHEME AND IT HAS RECEIVED THE ACKNOWLEDGEMENT IN FORM-3 AS WELL. THEREFORE, THIS APPEAL IS ACCORDINGLY DISMISSEDASWITHDRAWN. 5. IN THE RESULT,THE APPEAL ISDISMISSEDASWITHDRAWN. ORDER PRONOUNCEDINTHEOPENCOURTON 05/08/2021. SD/- SD/- ( RAVISHSOOD ) ( S. RIFAURRAHMAN ) JUDICIALMEMBER ACCOUNTANTMEMBER MUMBAI; DATED:05/08/2021 RAHUL SHARMA,SR. P.S. COPYOFTHEORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE. BY ORDER, //TRUE COPY// (DY./ASSISTANTREGISTRAR) ITAT,MUMBAI