M/S SAMUDRA LINK FERRY SHIPPING AND CHUISE PVT LTD, MUMBAI V. ASST CIT 2(3), MUMBAI

ITA 7235/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1597 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 25-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) H BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR , HON'BLE ACCOUNTANT MEMBER ITA NO. 7235 /MUM/201 9 (A.Y: 2007 - 08 ) M/S. SAMUDRA LINK FERRY SHIPPING AND CRUISE SERVICES PVT. LTD., 202, B - WING, SHAKTI SADAN BUILDING NO. 14, KHERNAGAR SIDE LANE OF PF OFFICE, BANDRA (E) MUMBAI - 400051 PAN: AAHCS0888E V. ASST. CIT - 2(3) AAYAKAR BHAVAN, M.K. ROAD MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH RI GU RBINDER SINGH DATE OF HEARING : 01.06.2021 DATE OF PRONOUNCEMENT : 01.06.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 6 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 01.11.2019 FOR THE A.Y . 2007 - 08 . 2. ASSESSEE THROUGH E - MAIL FILED A LETTER DATED 01 ST JUNE, 2021 AND SUBMITTED AS UNDER: - 2 ITA NO. 7235/MUM/2019 (A.Y: 2007 - 08) M/S. SAMUDRA LINK FERRY SHIPPING & CRUISE SERVICES PVT. LTD., RE: SAMUDRA LINK FERRY SH IPPING & CRUISE SERVICE P. LTD. I.T.A. NO.: 7235 /M/ 19 A.Y.: 2007 - 2008 SUB - PERMISSION FOR WITHDRAWAL OF THE APPEAL UNDER VSV HEARING ON : 01.06.2021 BEFORE 'H' BENCH WITH REFERENCE TO THE ABOVE APPEAL, WE HAVE TO STATE THAT WE HAVE FILED DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT. 2020 ['VSV ACT'] {COPIES OF FORM NOS. 1 & 2 ARE ENCLOS ED HEREWITH FOR READY REFERENCE} . NOW. WE ARE IN RECEIPT OF FORM NO. 3 ACCEPTING OUR DECLARATION FROM THE DEPARTMENT A COPY OF FORM NO. 3 IS ALSO ENCLOS ED HERE WITH FOR READY REFERENCE . IN THE CIRCUMSTANCES, WE SEEK PERMISSION O F YOUR HONOURS TO KINDLY ALLOW US TO WITHDRAW THE PRESENT APPEAL AND OBLIGE. WE FURTHER SEEK LIBERTY OF THE HON'BLE TRIBUNAL TO REVIVE THE APPEAL, IF THE DECLARATION IS CONSIDERED VOID UND ER THE VSV ACT. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE ASSESSEE AND 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 ACCEP TING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 01.06.2021 . SD/ - SD/ - ( RAJESH KUMAR ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 01.06.2021 GIRIDHAR, SR.PS 3 ITA NO. 7235/MUM/2019 (A.Y: 2007 - 08) M/S. SAMUDRA LINK FERRY SHIPPING & CRUISE SERVICES PVT. LTD., 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