M/s. SALANGPUR DEVELOPERS, MUMBAI V. ACIT, CIRCLE-2, THANE, THANE

ITA 6441/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6857 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 09-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHHMUMBAI BEFORE SHRI S. RIFAURRAHMAN(ACCOUNTANT MEMBER)AND SHRI RAVISHSOOD (JUDICIAL MEMBER) ITANO.6441/MUM/2019 ASSESSMENT YEAR:2012-13 M/S SALANGPUR DEVELOPERS, SHOP NO. 8 &9, JANKIRESIDENCY, 90 FT. ROAD, BHAYANDER WEST, THANE-401 101. VS. ASSISTANT COMMISSIONEROF INCOMETAX, CIRCLE-2, ROOMNO. 27, B-WING, 6 TH FLOOR, ASHAR ITPARK, WAGLE INDUSTRIAL ESTATE, ROAD, NO. 16-Z, THANE(WEST) - 400 604. PANNO. ABFFS 1411 B APPELLANT RESPONDENT ASSESSEEBY : MS. VINITASHAH, AR REVENUEBY : MR. GURBINDERSINGH, DR DATE OF HEARING : 02/08/2021 DATE OF PRONOUNCEMENT : 02/08/2021 ORDER PER S. RIFAURRAHMAN,A.M. THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, THANE [IN SHORT CIT(A)] FOR THE ASSESSMENT YEAR 2012-13 DATED 26.12.2016 AND ARISES OUT OF ASSESSMENT COMPLETEDU/S143(3) R.W.S.147OFTHE INCOMETAXACT,1961 (IN SHORTTHE ACT). 2. AT THE OUTSET, THE ASSESSEE FILED VIDE LETTER DATED 16.06.2021, AND SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM-5 AS WELL M/S SALANGPURDEVELOPERS ITA NO. 6441/M/2019 2 AS REMITTED THE DUE TAX AND LD. AR PRAYED FOR WITHDRAW THE APPEAL FILED BY THE ASSESSEE. 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-5 AS WELL AS PAID THE TAX DUE ON THEM. THEREFORE,THISAPPEALISACCORDINGLYDISMISSEDASWITHDRAWN. 5. IN THE RESULT,THE APPEAL ISDISMISSEDASWITHDRAWN. ORDER PRONOUNCEDINTHEOPENCOURTON 02/08/2021. SD/- SD/- ( RAVISHSOOD ) ( S. RIFAURRAHMAN ) JUDICIALMEMBER ACCOUNTANTMEMBER MUMBAI; DATED:02/08/2021. 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