Income Tax Appellate Tribunal - Mumbai
Amore Jewels P. Ltd, Mumbai vs Dcit 9(1), Mumbai on 26 March, 2021
1 आयकर अपीलीय अिधकरण "ए" ायपीठ मुंबई म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI माननीय ी मनोज कुमार अ वाल ,ले खा सद एवं माननीय ी रवीशसूद, ाियक सद के सम ।
BEFORE HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON'BLE SHRI RAVISH SOOD, JM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.98/Mum/2011 (िनधा रण वष / Assessment Year: 2007-08) M/s Amore Jewels Private Ltd. DCIT-9(1) Plot No.3A, Behind Patel Aluminum बनाम/ Mumbai.
Goregaon (East) Vs.
Mumbai - 400 063
थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECA-7184-J (अ पीलाथ"/Appellant) : (#$थ" / Respondent) Assessee by : Assessee's letter dated 15/02/2021 Revenue by : Shri Sunil Kumar Mishra - Ld. DR सुनवाई की तारीख/ : 26/03/2021 Date of Hearing घोषणा की तारीख / : 26/03/2021 Date of Pronouncement आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. This appeal has been placed before the bench by registry pursuant to the directions of Hon'ble Bombay High Court in assessee's appeal ITA No.1833 of 2018 dated 03/08/2018. The brief background is that the cross-appeal for Assessment Year 2007-08 were dismissed by the Tribunal vide order dated 13/02/2015. The assessee's miscellaneous application against the order was dismissed by the Tribunal vide order dated 04/05/2018. The assessee preferred petition under Article 226 of 2 Constitution of India challenging the order passed on 04/05/2018 which was disposed-off by Hon'ble Bombay High Court vide ITA No.1833 of 2018 on 03/08/2018. The Hon'ble Court, vide para-7 of the order, set- aside the orders passed by Tribunal in assessee's appeal on 13/02/2015 and order on miscellaneous application passed on 04/05/2018 and granted the relief as sought by the assessee. Accordingly, the assessee's appeal has come up for fresh adjudication before us.
2. During hearing, the registry placed on record assessee's letter dated 15/02/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. Therefore, the assessee seeks withdrawal of the appeal. The Ld. DR concurred that the appeal may be dismissed.
3. In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
4. The appeal stand dismissed as withdrawn.
Order pronounced on 26th March, 2021.
Sd/- Sd/-
(Ravish Sood) (Manoj Kumar Aggarwal)
ाियक सद / Judicial Member लेखा सद / Accountant Member
मुंबई Mumbai; िदनां क Dated : 26/03/2021 Sr.PS, Jaisy Varghese 3 आदे शकी ितिलिपअ!ेिषत/Copy of the Order forwarded to :
1. अपीलाथ"/ The Appellant
2. #$थ"/ The Respondent
3. आयकरआयुP(अपील) / The CIT(A)
4. आयकरआयुP/ CIT- concerned
5. िवभागीय#ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai
6. गाड] फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.