SOLAR PACKAGING PVT. LTD., MUMBAI V. ITO 8 (2)(3), MUMBAI

ITA 6677/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2943 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 25-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRIYANKA SHARMA
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 6677 /MUM./2019 ( ASSESSMENT YEAR : 20 15 - 16 ) SOLAR PACKAGING PVT. LTD. 202, ASHFORD CHAMBERS LADY JAMSHEDJI ROAD, MAHIM (W) MUMBAI 400 016 PAN AAACS7342G . APPELLANT V/S INCOME TAX OFFICER WARD 8(2)(3), MUMBAI . RESPONDENT ASSESSEE BY : SHRI PRIYANKA SHARMA REVENUE BY : SHRI SANJEEV KASHYAP DATE OF HEARING 08 . 0 4 .202 1 DATE OF ORDER 24.05.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE AFORESAID APPEAL HA S BEEN FILED BY THE ASSESSEE CHALLENGING THE IMPUGNED ORDER DATED 3 0 TH AUGUST 201 9 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 14 , MUMBAI, PERTAINING TO THE ASSESSMENT YEAR 2015 16. 2. WHILE GOING THROUGH THE RECORD AVAILABLE BEFORE US, WE FIND THAT THE ASSESSEE HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. IN THIS REGARD, THE ASSESSEE HAS FILED 2 SOLAR PACKAGING PVT. LTD. COPY OF ACKNOWLEDGEMENT IN FORM 1 AND 2 OF THE DECLARATION FILED UNDER THE AFORESAID SCHEME AND FORM NO.3 ISSUED BY THE REVENUE. THE AFORESAID COPY OF FORM NO.1, 2 AND 3, ARE ALSO KEPT ON RECORD. THE LEARNED COUNSEL FOR THE ASSESSEE ACCORDINGLY SUBMITTED THAT THE ASSESSEE WISHES TO WITHDRAW ITS APPEAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL BY THE ASSESSEE. 4. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAWAL OF THE PRESENT APPEAL, AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE SINCE THE DEPARTMENT ISSUED FORM NO.3. WITH THESE OBSERVATIONS, THE APPEAL BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN. 5. I N THE RESULT, ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24.05.2021 SD/ - C.N. PRASAD JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 24.05.2021 3 SOLAR PACKAGING PVT. LTD. COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI