WHITE HOUSE PRODUCTIONS LIMITED, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 16(1), MUMBAI

MA 47/MUM/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3208 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMRUDHI HANDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. No. 47/Mum./2020 IN ITA No. 5982/Mum./2017 (Assessment Year : 2012–13) White House Productions Ltd. 101–102, Garden View–13 Near Lokhandwala Circle Shastri Nagar, Andheri (West) Mumbai 400 058 PAN – AAACW6778Q ................ Applicant v/s Asstt. Commissioner of Income Tax Circle–16(1), Mumbai ................ Respondent Assessee by : None Revenue by : Ms. Samrudhi Hande Date of Hearing – 12.08.2022 Date of Order – 16/08/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application has been filed by the assessee seeking recall of the ex–parte order dated 30/08/2019, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the Co–ordinate Bench of the Tribunal in assessee’s appeal being ITA no.5982/Mum./2017, for the assessment year 2012–13. White House Productions Ltd. M.A. No.47/Mum./2020 Page | 2 2. The assessee, vide letter dated 10/08/2022, has prayed for withdrawal of its appeal, as the assessee had preferred settlement under Direct Tax Vivad Se Vishwas Act, 2020 (“VSV Act”). The assessee has also furnished a copy of Form no.3, issued on 08/01/2021, by the designated authority of the Income Tax Department. 3. On the other hand, the learned Departmental Representative does not oppose the prayer so made by the assessee. 4. We have considered the submissions and perused the material available on record. In the aforesaid letter dated 10/08/2022, filed by the assessee, though the prayer has been made for withdrawal of appeal, however, a reference is made to the present Miscellaneous Application. This appears to be an inadvertent typographical mistake, as the assessee’s appeal was already dismissed vide order dated 30/08/2019, and at present, only the Miscellaneous Application is pending consideration before us. Therefore, considering it to be request of the assessee for withdrawal of present Miscellaneous Application for the assessment year 2012-13, we accept the same in view of settlement preferred under the VSV Act. 5. In the result, assessee’s Miscellaneous Application is dismissed as withdrawn. Order pronounced in the open court on 16/08/2022 Sd/- B.R. BASKARAN ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 16/08/2022 White House Productions Ltd. M.A. No.47/Mum./2020 Page | 3 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