H2 CONSTRUCTION PRIVATE LIMITED, PALGHAR V. ASSISTANT COMMISSIONER OF INCOME TAX, PALGHAR CIRCLE, Palghar

ITA 6927/MUM/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7113 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH HELIWAL LD

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE HONBLE SHRI VIKAS AWASTHY, JM AND HONBLE SHRI MANO J KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 6927 /MUM/201 8 ( / ASSESSMENT YEAR : 20 09 - 10 ) H2 CONSTRUCTION PVT. LTD. HOUSE NO. 368, S. NO. 107 IP - 45, NAGAVE, TAL PALGHAR, DIST. PALGHAR - 401102 (MAHARASHT RA) / VS. A C IT ( PALGHAR CIRCLE ) PALGHAR, MAHARASHTRA ./ ./ PAN/GIR NO . A ABCH - 6451 - N ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI ASHISH HELIWAL LD. SR. DR / DATE OF HE ARING : 23 /08 /2021 / DATE OF PRONOUNCEMENT : 25/08/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING NONE APPEARED FOR ASSESSEE. HOWEVER, LD. SR. DR INFORMED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMEN T OF DISPUTE FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND FORM NO.3 HAS BEEN ISSUED TO THE ASSESSEE. THE LD. SR. DR, ACCORDINGLY, SUBMITTED THAT THE APPEAL MAY BE DISMISSED. 2 2. CONCURRING WITH THE SUBMISSIONS, THE ASSESSE ES APPEAL STAND DISMISSED W ITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF THE APPEAL, IN CASE THE DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED ON 25 TH AUGUST, 2021. SD/ - SD/ - ( VIKAS AWASTHY ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 25/08/2021 SR.PS, DHANANJAY / COPY OF THE ORDER F ORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER , / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.