JOHNSON CONTROLS (INDIA) PRIVATE LIMITED, MUMBAI V. DCIT-10(2)(1), MUMBAI

ITA 7405/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1389 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MIHIR CHITALIA
• Section: 143(3)

Judgement Text

ITA NO.7405/MUM/2018 A.Y. 2014 - 15 JOHNSON CONTROLS (INDIA) PRIVATE LIMITED VS. DCIT - 10(2)(1 ) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 7405 /MUM/201 8 (ASSESSMENT YEAR: 2014 - 15 ) JOHNSON CONTROLS (INDIA) PRIVATE LIMITED; B - 401/501, BUSINESS SQUARE, OPPOSITE APPLE HERITAGE, CHAKALA, ANDHERI (EAST), MUMBAI 400 093. VS. DEPUTY COMMISSIONER OF INCOME - TAX 10(2)(1), ROOM NO. 209, AAYKAR BHAWAN, M.K ROAD, MUMBAI 400 020. PAN NO. AA A CJ3132B (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI MIHIR CHITALIA, A.R REVENUE BY : SHRI SUSHIL KUMAR MISHRA , D.R DATE OF HEARING : 09 /0 2 /2021 DAT E OF PRONOUNCEMENT : 09 /0 2 /2021 ORDER PER RAVISH SOOD, J.M : THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W.S 144C(3) OF THE INCOME - TAX ACT, 1961, DATED 30.10.2018 FOR ASSESSMENT YEAR 2014 - 15 . 2. THE LD. AUTHORISED R EPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE HA S E - FILED A LETTER ON 08 TH FEBRUARY, 2021 , WHEREIN ITS IS STATED THAT THE ASSESSEE HAD FILED AN APPLICATION UNDER THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL. OUR ATTENTION WAS DRAWN BY THE LD. A.R TOWARDS THE FORM NO. 1 THAT WAS ENCLOSED WITH THE AFORESAID LETTER. IT WAS SUBMITTED BY THE LD. A.R THAT THE ASSESSEE WAS AWAITING THE FINAL RESOL UTION OF THE MATTER UNDER THE SAID SCHEME , PURSUANT WHERETO THE CAPTIONED APPEAL WOULD BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US . 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, S UBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. ITA NO.7405/MUM/2018 A.Y. 2014 - 15 JOHNSON CONTROLS (INDIA) PRIVATE LIMITED VS. DCIT - 10(2)(1 ) 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN S UBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRO NOUNCED IN THE OPEN COURT ON 09 /0 2 /2021. SD/ - SD/ - ( S. RIFAUR RAHMAN ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 09 .0 2 .2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI