ITO 28 (1)(5), MUMBAI V. HITECH ENGINEERS, MUMBAI

ITA 6400/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3753 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: HITESH CHANDRA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 6400 //2019 (. . 2009-10 ) ITA NO.6400/MUM/2019 (A.Y.2009-10) ITO-28(1)(5), R. NO. 328, 3 RD FLOOR, TOWER NO.6, VASHI RAILWAY COMPLEX, VASHI, NAVI MUMBAI- 400 703 ...... ) / APPELLANT VS. M/S HITESH ENGINEERS, GEORGE CHEMPAKATHENAL, A/144/8, TTC INDUSTRIAL AREA, MIDC VILLAGE KHAIRANE, MAHARASHTRA-400703. PAN: AAEPD3355R ..... *,/ RESPONDENT ) -/ APPELLANT BY : MS. SMITA VERMA *, -/ RESPONDENT BY : SHRI HITESH CHANDRA . / DATE OF HEARING : 06 /05/2021 . / DATE OF PRONOUNCEMENT : 06/05/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-26, MUMBAI [HEREINAFTER REF ERRED TO AS THE LD. CIT(A)] DATED 10.07.2019 FOR THE ASSESSMENT YEAR (AY) 2009- 10. 2. SHRI HITESH CHANDRA APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VIS WAS SCHEME, 2020 (IN SHORT 2 . 6400 //2019 (. .2009-10 ) ITA NO.6400/MUM/2019 (A.Y.2009-10) VSVS). THE ASSESSEE HAS FILED DECLARATION BEFORE TH E DESIGNATED AUTHORITY, THE SAME HAS BEEN ACCEPTED AND FORM-3 WAS ISSUED. THE A SSESSEE HAS MADE PAYMENT OF THE TAXES AS MENTIONED IN FORM-3 AND HAS RECEIVE D FINAL FORM-5. THE LD. AR FURTHER SUBMITTED THAT THE RELEVANT DOCUMENTS WERE FORWARDED TO THE DR FOR VERIFICATION OF FACTS. 3. MS. SMITA VERMA REPRESENTING THE DEPARTMENT SUBM ITTED THAT THE REVENUE HAS NO OBJECTION, IF THE ASSESSEE WANTS TO SETTLE D ISPUTE UNDER VSVS. THE DR INFORMED THAT SHE HAS VERIFIED FROM THE OFFICE OF T HE CONCERNED CIT REGARDING ISSUANCE OF FORM-5 UNDER VSVS BY THE DESIGNATED AUT HORITY TO THE ASSESSEE. THE FIELD OFFICE HAS CONFIRMED THAT THE ASSESSEE HAS PA ID THE TAXES AND HAS COMPLIED WITH THE DIRECTIONS IN FORM-3. 4. IN VIEW OF THE FACT THAT THE ASSESSEE HAS COMPLI ED WITH THE CONDITIONS MENTIONED IN FORM-3 AND HAS RECEIVED FORM-5 FROM TH E DESIGNATED AUTHORITY, THE APPEAL BY REVENUE HAS BECOME INFRUCTUOUS, HENCE, TH E SAME IS DISMISSED, AS SUCH. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY , THE 6 TH DAY OF MAY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 3/ DATED: 06/05/2021 SK, PS 3 . 6400 //2019 (. .2009-10 ) ITA NO.6400/MUM/2019 (A.Y.2009-10) * 4 * 4 * 4 * 4 COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *, / THE RESPONDENT. 3. 5 ( )/ THE CIT(A)- 4. 5 CIT 5. * , . . . , / DR, ITAT, MUMBAI 6. 9 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI