GENERAL COMPUTER SERVICES INTERNATIONAL, MUMBAI V. ITO 31(1)(5), MUMBAI

ITA 6902/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8145 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEETAL SH AH
• Section: 144C; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 6902/MUM/2018 ASSESSMENT YEAR: 2012 - 13 & ITA NO. 6952/MUM/2016 ASSESSMENT YEAR: 2012 - 13 GENERAL COMPUTER SERVICES INTERNATIONAL, DILARAM ESTATE, S.V. ROAD, GOREGAON (WEST), MUMBAI - 400062 VS. INCOME TAX OFFICER 31 (1 ) (5), PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI - 400051 PAN NO. AAGFG5158B APPELLANT RESPONDENT ASSESSEE BY : MS. SHEETAL SHAH, AR REVENUE BY : MR. ANAND MOHAN , CIT ( DR ) DATE OF HEARING : 18 /01/2021 DATE OF PRONOUNCEMENT : 18 /01/2021 ORDER PER N.K. PRADHAN, A.M. APPEAL IN ITA NO. 6902/MUM/2018 IS DIRECTED AGAINST THE ORDER U/S 144C (13) R.W.S. 263 OF THE I NCOME TAX ACT 1961, (THE ACT) DATED 27.09.2018 PASSED BY THE ITO, WARD 31 (1) (5), MUMBAI. APPEAL IN ITA NO. 6952/MUM/2016 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 42, MUMB AI AND ARISES OUT OF ASSESSMENT COMPLETED U/S 143 (3) BY THE ITO, WARD - 31 (1) (5), MUMBAI. ITA NO S . 6902/M/2018 & 6952/M/2016 GENERAL COMPUTER SERVICES INTERNATIONAL 2 2. THE LD. COUNSEL FOR THE APPELLANT HAS FILED A LETTER DATED 18.01.2021 STATING THAT THEY ARE IN THE PROCESS OF FILING AN APPLICATION UNDER THE VIVAD SE VISHW AS SCHEME. WE BROUGHT TO THE ATTENTION OF THE LD. DEPARTMENTAL REPRESENTATIVE ( DR ) THE ABOVE SUBMISSION OF THE APPELLANT . 3. WE HAVE HEARD THE LD. COUNSELS AND PERUSED THE RELEVANT MATERIALS ON RECORD. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT NO. 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTER CONNECTED THEREWITH OR INCIDENTAL THERETO. THE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17.03.2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17.03.2020. IN TERMS OF THE SAID ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE SUPREME COURT OF INDIA. CONSIDERING THE LETTER DATED 18.01.2021 FILED BY THE APPELLANT AND KEEPING IN VIEW THE DECISION OF THE HONBLE MADRAS HIGH COURT IN THE CASE OF M/S NANNUSAMY MOHAN (HUF) V. ACIT (TCA NO. 372 OF 2020, ORDER DATED 16.10.202 0), WE ARE INCLINED TO DISMISS THESE APPEALS AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK THE RESTORATION OF THESE APPEALS IN THE EVENT THE DECLARATION FILED UNDER THE AFORESAID ACT IS CONSIDERED VOID BY THE DEPARTMENT. IT IS FURTHER M ADE CLEAR, IN SUCH EVENTUALITY, IF THE ASSESSEE SEEKS RESTORATION OF THESE APPEAL S BY FILING MISCELLANEOUS APPLICATION, THE DELAY IF ANY WOULD BE CONDONED WITHOUT INSISTING UPON FILING ANY APPLICATION FOR CONDONATION OF DELAY. ITA NO S . 6902/M/2018 & 6952/M/2016 GENERAL COMPUTER SERVICES INTERNATIONAL 3 4. IN THE RESULT, THE APPEAL S ARE DISMISSED AS WITHDRAWN, SUBJECT TO THE OBSERVATION ABOVE. ORDER PR O NOUNCED IN THE OPEN COURT ON 18 /01/2021. SD/ - SD/ - ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 18 /01/2021 ALINDRA, P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSISTANT REGISTRAR) ITAT, MUMBAI