HINO MOTORS SALES INDIA P.LTD, MUMBAI V. ASST CIT 3(1)(2), MUMBAI

ITA 925/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3682 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2011-2012
• Appeal Filed On: 24-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K, MUMBAI , !'#,$%!' ! BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER !. 925/ / 2016 (%). . 2011-12 ) ITA NO.925/MUM/2016(A.Y.2011-12) !. 1488/ / 2017 (%). . 2012-13 ) ITA NO.1488/MUM/2017(A.Y.2012-13) !. 6682/ / 2017 (%). . 2013-14 ) ITA NO.6682/MUM/2017(A.Y.2013-14) M/S. HINO MOTORS SALES INDIA PVT. LTD., UNIT NO.603, 6 TH FLOOR, CENTRE POINT, J.B.NAGAR, ANDHERI-KURLA ROAD, ANDHERI (EAST), MUMBAI 400 059. PAN: AAFCM3247H ...... #+ / APPELLANT ) VS. ASSTT. COMMISSIONER OF INCOME TAX 3(1)(2), ROOM NO.607, 6 TH FLOOR, AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 ..... %,/ RESPONDENT ASSESSEE BY : SHRI HARSH R. SHAH REVENUE BY : SHRI ANAND MOHAN ! )-%, #/ DATE OF HEARING : 24/02/2021 ./ -%, #/ DATE OF PRONOUNCEMENT : 24/02/2021 / ORDER PER VIKAS AWASTHY,JM: THE THREE APPEALS BY THE ASSESSEE FOR ASSESSM ENT YEARS 2011-12, 2012-13 AND 2013-14 ARE DIRECTED AGAINST THE ASSESSMENT O RDERS PASSED UNDER SECTION 143(3) R.W.S. 144C(13) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) FOR THE RESPECTIVE ASSESSMENT YEARS. 2 M/S. HINO MOTORS SALES INDIA PVT. LTD., 2. A LETTER DATED 28/01/2021 HAS BEEN RECEIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS) AND HENCE, WANT TO WITHDRAW THE APPEALS. 3. SHRI ANAND MOHAN , REPRESENTING THE DEPARTM ENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANT TO WITHDRAW APPEALS TO AVAIL THE BENEFIT OF VSVS. 4. A PERUSAL OF ABOVE LETTER SHOWS THAT THE ASSES SEES DECLARATION UNDER VSVS FOR THE IMPUGNED ASSESSMENT YEARS HAS BEEN ACCEPTED AN D THE DEPARTMENT HAS ISSUED FORM-3. IN VIEW OF ABOVE THE APPEALS BY ASSESS EE ARE DISMISSED AS WITHDRAWN. 5. THE APPEALS BY ASSESSEE FOR ASSESSMENT YEAR S 2011-12, 2012-13 AND 2013-14 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON WEDNESDAY T HE 24 TH DAY OF FEBRUARY, 2021. SD/ SD/- (PRAMOD KUMAR) (VIKAS AWAS THY) / VICE PRESIDENT $%!' / JUDICIAL MEMBER / MUMBAI, 1)/ DATED 24/02/2021 VM , SR. PS (O/S) %,2 3 /, COPY OF THE ORDER FORWARDED TO : 1. #+ / THE APPELLANT , 2. %, / THE RESPONDENT. 3. 4, ( )/ THE CIT(A)- 4. 4, CIT 5. 56%,%) , . . . , / DR, ITAT, MUMBAI 6. 6789: / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI