BIGDEAL INFRACON PVT., MUMBAI V. DCIT CC 5 (4), MUMBAI

ITA 7420/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5563 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFA UR RAHMAN, ACCOUNTANT MEMBER IT A NO. 7420 /MUM./2019 ( ASSESSMENT YEAR : 20 14 15 ) BIGDEAL INFRACON PVT. LTD. 607, 6 TH FLOOR, C WING, ONE BKC PLOT NO.C 66, G BLOCK BANDRA KURLA COMPLEX BANDRA (E), MUMBAI 400 051 PAN AADCB6788J . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5( 4 ), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI THARIAN OOMMEN DATE OF HEARING 2 9 .0 4 .202 1 DATE OF ORDER 29.04.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 20 TH SEPTEMBER 2019, PASSED BY THE LEARNED COMMISSIONER (APPEALS) 53 , MUMBAI, PERTAINING TO THE ASSESSMENT YEAR 20 14 15. 2. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. HOWEVER, WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE. 2 BIGDEAL INFRACON PVT. LTD. 3. AS WE CAN SEE FROM THE RECORD AVAILABLE BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 2 9 TH APRIL 2021, SEEKING WITHDRAWAL OF ITS APPEAL IN VIEW OF THE FACT THAT IT HAS APPLIED FOR SETTLING THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS TAX SCHEME, 2020. THE LETTER SUBMITTED BY THE ASSESSEE IS ACCOMPANIED B Y THE CERTIFICATE IN FORM 3 ISSUED BY THE REVENUE. THE AFORESAID LETTER SUBMITTED BY THE ASSESSEE IS KEPT ON RECORD. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL B Y THE ASSESSEE. 5. CONSIDERING THE FACT THAT THE ASSESSEE HAS SOUGHT WITHDRAW AL OF THE PRESENT APPEAL, AS THE ASSESSEE HAS APPLIED FOR SETTLING THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL AT THIS STAGE S INCE THE DEPARTMENT ISSUED FORM NO.3 . WITH THE SE OBSERVATIONS, THE APPEAL BY THE ASSESSEE IS LIABLE TO BE DISMISSED AS WITHDRAWN . 6. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29.04.2021 SD/ - MAHAVIR SINGH VICE PRESIDENT SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 29.04.2021 3 BIGDEAL INFRACON PVT. LTD. COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI