METTER-TOLEDO INDIA PVT. LTD, MUMBAI V. DY CIT CIRCLE-10 (2)(2), MUMBAI

ITA 6470/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0247 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 10-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANKUR NAYAR
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH MUMBAI BEFORE : SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH , ACCOUNTANT MEMBER ITA NO. 6470 /MUM/ 20 19 ( ASSESSMENT YEAR : 201 1 - 1 2 ) M/S. METTLER TOLEDO INDIA PVT. LTD., 01, AMAR HILL, SAKI VIHAR ROAD POWAI, MUMBAI 400 072 VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(2)(2) MUMBAI 400 020 PAN/GIR NO. AABCM0779N (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI ANKUR NAYAR REVENUE BY SHRI BHARAT ANDHLE DATE OF HEARING 19 / 07 /202 1 DATE OF PRONOUNCEMENT 19/07 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 6470/MUM/2019 FOR A.Y. 2011 - 12 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 17, MUMBAI IN APPEAL NO. C IT(A) - 17/IT - 74/15 - 16 DATED 30/07/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 13/03/2015 BY THE LD. DY. COMMISSIONER OF INCOME TAX 10(2)(2), MUMBAI (HERE INAFTER REFERRED TO AS LD. AO). ITA NO . 6470/MUM/2019 M/S. METTLER - TOLEDO INDIA PVT. LTD., 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 13/05/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED 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 DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPE AL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 19/07/2021 SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 19 / 07 / 2021 KARUNA , SR.PS ITA NO . 6470/MUM/2019 M/S. METTLER - TOLEDO INDIA PVT. LTD., 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR ) ITAT, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON SR.PS 2. DRAFT PLACED BEFORE AUTHOR SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DICTATION PAD IS ENCLOSED 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//