VARAD FASHIIONS P. LTD, MUMBAI V. ADDL CIT (TDS) RG 3, MUMBAI

ITA 7114/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0313 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NITIN JOSHI
• Keywords: TDS

Judgement Text

SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE S H RI VIKAS AWASTHY, JUDICIAL MEMBER ./ ITA NO. 7114 / MUM/ 2018 ( / ASSESSMENT YEAR S 2009 - 10 ) VARAD FASHIONS PRIVATE LIMITED ARYSTON CENTRE, JUHU ROAD, NEAR J - 49 CLUB, JUHU, MUMBAI - 400 049 / VS. THE ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE3, MUMBAI - 400 002 ( / APPELLANT) ( / RESPONDENT) . / PAN NO. AABCV 2850 P / APPELLANT BY : SHRI NITIN JOSHI, AR / RESPONDENT BY : SHRI SHREEKALA PARDESHI, DR / DATE OF HEARING : 29.12.2020 / DATE OF PRONOUNCEMENT : 29.12.2020 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 60 , MUMBAI [IN SHORT THE CIT(A)] DATED 19.09.2018 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. A R EQUEST LETTER DATED 21.12.2020 HAS BEEN RECEIVED FROM THE ASSESSE E STATING THAT THE ASSESSEE S APPLICATION UNDER VIWAD SE VISHWAS SCHEME, 2020 (IN SHORT VSVS) HAS BEEN ACCEPTED, HENCE, THE ASSESSEE WISHE S TO WITHDRAW THE APPEAL . THE R ELEVANT EXTRACT OF THE AFORESAID LETTER IS REPRODUCED HEREIN BELOW: PAGE | 2 ITA NO. 7114 /MUM/ 2018 VARAD FASHIONS PRIVATE LIMITED; AY 2009 - 10 RESPECTED SIR, PERMANENT ACCOUNT NO. AABCV2850P ASSESSMENT YEAR: 20099 - 10 APPELLANT: VARAD FASHIONS PRIVATE LIMITED RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE 3 APPEAL NO. ITA 7114/MUM/2018 SUBJECT: WITHDRAWAL OF APPEAL PURSUANT TO DIRECT TAX VIVAD SE VISHWAS ACT, 2020 THE APPELLANT HAS FILED AFORESAID APPEAL NO. ITA 7114/MUM/2018 FOR ASSESSMENT YEAR 2009 - 10. THE APPELLANT HAS FILED FORM 1 AND FORM 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (VSVS). THE DESIGNATED AUTHORITY HAS ISSUED CERTI FICATE NO. 826197210161220 DATED 16 DECEMBER 2020 IN FORM 3 ACCEPTING THE APPLICATION OF THE APPELLANT. COPY OF FORM 3 ISSUED BY THE DESIGNATED AUTHORITY IS ATTACHED. THE APPELLANT, PURSUANT TO THE VSVS, IS REQUIRED TO WITHDRAW ALL PENDING APPEALS BEFORE THE FINAL ORDER IN FORM 5 IS ISSUED BY THE DESIGNATED AUTHORITY. IN VIEW OF THE ABOVE THE APPELLANT WITHDRAWS AFORESAID APPEAL NO. ITA NO. 7114/MUM/2018 FOR ASSESSMENT YEAR 2009 - 10. THANKING YOU, FOR VARAD FASHIONS PRIVATE LIMITED SD/ - RAHUL AGAST I (DIRECTOR) 3. SHRI SUSHIL MISHRA, REPRESENTING THE DEPARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. THE ASSESSEE HAS FILED ABOVE REQUEST LETTER TO WITHDRAW THE APPEAL IN TH E LIGHT OF FACT THAT THE ASSESSEES APPLICATION UNDER VSVS HAS BEEN ACCEPTED. PAGE | 3 ITA NO. 7114 /MUM/ 2018 VARAD FASHIONS PRIVATE LIMITED; AY 2009 - 10 5. AS PRAYED, T HE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY , THE 29 TH OF DECEMBER , 2020. SD/ - ( / VIKAS AWASTHY ) ( / JUDICIAL MEMBER) , / MUMBAI, DATED: 29. 1 2.2020 , . / SUDIP SARKAR, SR.PS / 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// / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI