M/S LIFE SCIENCE PVT. LTD, Mumbai V. DCIT 15 (1)(1), Mumbai

ITA 997/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9492 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) A BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , HON'BLE ACCOUNTANT MEMBER ITA NO S . 997 & 990 /MUM/2019 (A.Y S : 2013 - 14 & 2014 - 15 ) M /S. AMN L IFE SCIENCE PVT. LTD., COMPANY THE C APITAL, B AN D RA KURLA COMPLEX BANDRA (E) , MUMBAI 400051 P AN: AAECA4007A V. DCIT - 15 (1)( 1) ROOM NO. 470, 4 TH F LOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R USHABH M EHTA DEPARTMENT BY : SHRI BRAJENDRA KUMAR DATE OF HEARING : 16 .06.2021 DATE OF PRONOUNCEMENT : 16 .06.2021 O R D E R PER BENCH 1. TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 24 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 05.10.2018 FOR THE A.Y . 2013 - 14 AND A.Y. 2014 - 15 . 2. AT THE TIME OF HEARING THE APPEAL S VIRTUALLY , LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE OPT ED FOR VIVAD SE VISHWAS S CHEME AND FILED DECLARATION AND UNDERTAKING IN FORM - 1 AND FORM - 2 TO SETTLE THE 2 ITA NO S . 997 & 990 /MUM/2019 (A.Y S : 2013 - 14 & 2014 - 15 ) M /S. AMN L IFE SCIENCE PVT. LTD., COMPANY LITIGATION . FURTHER IT IS SUBMITTED THAT ACCEPTING THE DECLARATION FILED BY THE ASSESSEE IN BOTH THESE APPEALS FORM - 5 WAS ISSUED BY THE REVENUE FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER VIVAD SE VISHWAS SCHEME ACT , 2020. IN VIEW OF THE SUBMISSIONS AND TAKING NOTE OF THE FACT THAT THE ASSESSEE HAS RECEI VED FORM - 5 FROM THE REVENUE, THESE APPEALS ARE DISMISSED AS WITHDRAWN. 3. I N THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN VIRTUAL COURT ON 16 .06.2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 16 / 06/2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT . REGISTRAR) ITAT, MUM