ADITYA CONSTRUCTION CO., MUMBAI V. ACIT 33(1), MUMBAI

ITA 7353/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3652 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR LD
• Section: 143(3)

Judgement Text

ITA NO.7353/MUM/2018 ADITYA CONSTRUCTION CO. ASSESSMENT YEAR:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.7353/MUM/2018 ( / ASSESSMENT YEAR : 2012-13) ADITYA CONSTRUCTION CO. BUNGLOW NO.27, AMIT VILLA CHARKOP, KANDIVALI(W) MUMBAI-400 067. / VS. ACIT - 33(1) BANDRA KURLA COMPLEX BANDRA (E) MUMBAI-400 051. ,- ! ./ ! ./PAN/GIR NO. AANFA-3068-M ( -/ /APPELLANT ) : ( 01-/ / RESPONDENT ) ASSESSEE BY : LETTER DATED 23/11/2020 REVENUE BY : SHRI BRAJENDRA KUMAR-LD.DR / DATE OF HEARING : 25/02/2021 / DATE OF PRONOUNCEMENT : 03/03/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR 2012-13 CONTEST THE ORDER OF LEARNED FIRST APPELLATE AUTHOR ITY ON CERTAIN GROUNDS OF APPEAL. THE ASSESSMENT WAS FRAMED BY LD. ASSESSING OFFICER U/S 143(3) ON 31/03/2015. ITA NO.7353/MUM/2018 ADITYA CONSTRUCTION CO. ASSESSMENT YEAR:2012-13 2 2. THOUGH NONE APPEARED FOR ASSESSEE BUT LD. DR, DR AWING ATTENTION TO ASSESSEES LETTER DATED 23/11/2020, POINTED OUT THAT THE ASSESSEE HAS ALREADY SETTLED THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND THEREFORE, THE APPEAL MAY BE DISMISSED. 3. IN VIEW OF THE FOREGOING, THE APPEAL STAND DISMI SSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF T HIS APPEAL IN CASE THE DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. THE APPEAL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03 RD MARCH, 2021 SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/03/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. -/ / THE APPELLANT 2. 01-/ / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. 7 809 , 9 , / DR, ITAT, MUMBAI 6. 8 :;< / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.