INDIAN ASSOICATION OF AMUSEMENT PARKS AND INDUSTRIES, MUMBAI V. ITO (E) I(3), MUMBAI

ITA 7013/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1267 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 01-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHALIN S DIRAITIA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) C BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO S . 2178/MUM/2016 (A.Y: 2011 - 12 ) THE INDIAN ASSOCIATION OF AMUSEMENT PARKS & INDUSTRIES 7, 2 ND FLOOR, RADHA BUILDING TELI GULLY, ANDHERI (E) MUMBAI - 400069 PAN: AAATI15 40 B V. A DIT(EXEMPTIONS) II(2 ) PIRAMAL CHAMBERS, LALBAUG MUMBAI 400 012 (APPELLANT) (RESPONDENT) ITA NO S . 7013 & 7014/MUM/2016 (A.Y S : 2012 - 13 & 2013 - 14) THE INDIAN ASSOCIATION OF AMUSEMENT PARKS & INDUSTRIES 404, SHREYA HO USE PEREIRA HILL ROAD, OFF. M.V.ROAD OPP. GURUNANAK PETROL PUMP ANDHERI (E), MUMBAI 400099 PAN: AAATI1540B V. ITO (EXEMPTIONS) I(3 ) PIRAMAL CHAMBERS, LALBAUG MUMBAI 400 013 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHALIN S. DIRAITIA DEPARTMENT BY : MS. SHREEKALA PARDESHI DATE OF HEARING : 03.02.2021 DATE OF PRONOUNCEMENT : 03.02.2021 2 ITA NOS. 2178, 7013 & 7014/MUM/2016 (A.YS: 2011 - 12, 2012 - 13 & 2013 - 14) THE INDIAN ASSOCIATION OF AMUSEMENT PARKS & INDUSTRIES O R D E R PER C.N. PRASAD (JM) 1. TH ESE APPEAL ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 22.01.2016, 12.09.2016 & 14.09.2016 FOR THE A.Y S . 2011 - 12, 2012 - 13 AND 2013 - 14 RESPECTIVELY . 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 21 ST JANUARY, 2021 AND REQUESTED FOR WITHDRAWAL OF ALL THESE APPEALS. CONTENTS OF THE LETTER IN ITA.NO. 2178/MUM/2016 ARE AS UNDER: - SUB: WITHDRAWAL OF APPEAL UNDER ITAT APPEAL NO.2178//MUM/16 FOR A.Y. 2011 - 12. PURSUANT TO SETTLEMENT OF DISPUTE UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 - DT OF HEARING 3 RD FEB 2021. WITH REFERENCE TO THE ABOVE AND UNDER INSTRUCTIONS FROM OUR ABOVE CLIENT WE SUBMIT AS UNDER: 1. THE APPELLATE ASSESSE HAS OPTED FOR SETTLEMENT OF DISPUTE FORMING THE SUBJECT MATTER OF THE AFORESAID APPEAL UNDER THE DIRECT TAXES - VIVAD SE VISHWAS ACT, 2020. 2. PURSUANT TO THE ASSESSES APPLICATION THE CIT (EXEMPTION), M UMBAI, HAS ISSUED CERTIFICATE DATED 30 TH DECEMBER, 2020 IN FORM NO.3 UNDER SECTION 5(1) OF THE DIRECT TAX - VIVAD SE VISHWAS SCHEME, 2020. 3. AS REQUIRED UNDER THE SAID ACT, THE APPELLANT ASSESSEE HEREBY WITHDRAWS THE AFORESAID APPEAL AND REQUEST YOU TO KI NDLY PASS APPROPRIATE ORDERS FOR UPLOADING ON THE INCOME TAX PORTAL. FORM - 3 ITA NOS. 2178, 7013 & 7014/MUM/2016 (A.YS: 2011 - 12, 2012 - 13 & 2013 - 14) THE INDIAN ASSOCIATION OF AMUSEMENT PARKS & INDUSTRIES 1 AND FORM - 3 UNDER THE DIRECT TAXES VIVAD SE VISHWAS RULES, 2020 ARE ENCLOSED. 4. WE ALSO ENCLOSE A COPY OF THE LETTER FROM THE APPELLANT TO THAT EFFECT 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE RE QUESTED FOR WITHDRAWAL OF THE SE APPEAL S . ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL S , THE SE APPEAL S ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 03.02.2021. SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 03/02 / 2021 GIRIDHAR, SR.PS 4 ITA NOS. 2178, 7013 & 7014/MUM/2016 (A.YS: 2011 - 12, 2012 - 13 & 2013 - 14) THE INDIAN ASSOCIATION OF AMUSEMENT PARKS & INDUSTRIES COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM