Income Tax Appellate Tribunal - Mumbai
White House Productions Limited, ... vs Assistant Commissioner Of Income Tax ... on 16 August, 2022
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 ................ Applicant
Shastri Nagar, Andheri (West)
Mumbai 400 058
PAN - AAACW6778Q
v/s
Asstt. Commissioner of Income Tax
................ Respondent
Circle-16(1), Mumbai
Assessee by : None
Revenue by : Ms. Samrudhi Hande
Date of Hearing - 12.08.2022 Date of Order - 16/08/2022
ORDER
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
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 In the result, assessee's Miscellaneous Application is dismissed as withdrawn.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/- Sd/-
B.R. BASKARAN SANDEEP SINGH KARHAIL
ACCOUNTANT MEMBER JUDICIAL MEMBER
MUMBAI, DATED: 16/08/2022
Page | 2
White House Productions Ltd.
M.A. No.47/Mum./2020
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 Page | 3