SAIGAL SEATRADE, MUMBAI V. ASST CIT 21 (3), MUMBAI

ITA 7403/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8375 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 7403 /MUM/20 19 ( / ASSESSMENT YEAR: 2013 - 14 ) M/S SAIGAL SEA TRADE, 2 ND FLOOR, J. V. HOUSE, D. S. BABREKAR MARG, DADAR (WEST), MUMBAI - 400 028 / VS. ACIT 2 1 (3 ), R. NO. 209 , 2 ND FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 ./ ./ PAN/GIR NO. AA AFS6920K ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 19 / 03 /20 21 /DATE OF PRONOUNCEMENT: 19 / 03 /20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 23 .09 .2019 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 33 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 13 - 14 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF CALLS. VIDE LETTER DATED 09 .03.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRM ED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : NONE REVENUE BY: MS. SMITA VERMA & SHRI SUNIL DESHPANDE , DR ITA NO. 7403 / MUM/20 19 M/S SAIGAL SEA TRADE, 2 4 . WE NOTICE THAT THE APPEAL NO. MENTIONED IN FORM NO. 3 IS ITA NO. 7402/MUM/2019 WHEREAS THE PENDING APPEAL BEFORE ITAT FOR ASSESSMENT YEAR 2013 - 14 IS ITA NO. 7403/MUM/2019. IT IS CLARIFIED BY THE COUNSEL THAT ASSESSEE ALSO OPTED FOR VSV SCHEME IN ASSESSMENT YEAR 2012 - 13 AND APPEAL IS ITA NO. 7402/MUM/2019. IT IS TYPOGRAPHICAL ERROR AND THE ASSESSEE HAS WRONGLY ENTERED THE PENDING APPEAL IN ITA NO. 7402/MUM/2019 (ASSESSEE FILED COPY OF FORM 1 & 2 FOR ASSESSMENT YEAR 2012 - 13 BEFORE US). 5. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER TH E VIVAD SE VISHWAS SCHEME , 2020 FOR THIS ASSESSMENT YEAR 2013 - 14. 6 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 03 /20 21 . SD/ - SD/ - ( MAHAVIR SINGH ) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 19 / 03 /20 21 DHANANJAY ( 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// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI