THE BOARD OF CONTROL FOR CRICKET IN INDIA, Mumbai V. JCIT(TDS)(OSD)-2(3), Mumbai

ITA 812/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5243 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH MUMBAI BEFORE : SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA NO. 812 /MUM/ 20 19 TO 818/MUM/2019 ( ASSESSMENT YEAR : 201 1 - 1 2 TO 2017 - 18 ) THE BOARD OF CONTRO L FOR CRICKET IN INDIA WANKHEDE STATIUM D ROAD, CHURCHGATE MUMBAI 400 020 VS. JCIT, (TDS)(OSD) - 2(3) 718, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING CHARNI ROAD (W) MUMBAI 400 002 PAN/GIR NO. AAATB0186A (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI ANIL SATHE REVENUE BY SHRI RAHUL RAMAN DATE OF HEARING 03 / 05 /202 1 DATE OF PRONOUNCEMENT 03/ 05 /202 1 / O R D E R PER BENCH : TH ESE APPEAL S IN ITA NO. 812/MUM/2019 TO 818/MUM/2019 FOR A .Y. 2011 - 12 TO 2017 - 18 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 60, MUMBAI IN APPEAL NO S . CIT(A) - 60/IT - 101223/JCIT(TDS)OSD - 2(3)/2017 - 18, CIT(A) - 60/IT - 01224/JCIT(TDS)OSD - 2(3)/2017 - 18 CIT(A) - 60/IT - 101225/JCIT(TDS)OSD - 2(3) /2017 - 18, CIT(A) - 60/IT - 101226/JCIT(TDS)OSD - 2(3)/2017 - 18 CIT(A) - 60/IT - 101227/JCIT(TDS)OSD - 2(3)/2017 - 18 & CIT(A) - 60/IT - 101228/JCIT(TDS)OSD - 2(3)/2017 - 18 DATED 28/11/2018 & 28/12/2018 ITA NO . 812/MUM/2019 THE BOARD OF CONTROL FOR CRICKET IN INDIA 2 RESPECTIVELY (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/ S.201(1)/201(1A) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS ACT). 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 01/05/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE TH ESE T AX DISPUTE S FOR THE YEAR S UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE SE APPEAL S PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 03/05/2021 . SD/ - ( SAKTIJIT DEY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 03 / 05 / 2021 KARUNA , SR.PS ITA NO . 812/MUM/2019 THE BOARD OF CONTROL FOR CRICKET IN INDIA 3 COPY OF THE O RDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//