NISHTA MALL MANAGEMENT CO P LTD., Mumbai v. DCIT WARD 10(3)(1), Mumbai

ITA 2343/MUM/2019 | 2013-2014
Pronouncement Date: 04-03-2021 | Result: Dismissed

Appeal Details

RSA Number 234319914 RSA 2019
Assessee PAN AAECM0705H
Bench Mumbai
Appeal Number ITA 2343/MUM/2019
Duration Of Justice 1 year(s) 10 month(s) 22 day(s)
Appellant NISHTA MALL MANAGEMENT CO P LTD., Mumbai
Respondent DCIT WARD 10(3)(1), Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 04-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 04-03-2021
Last Hearing Date 26-03-2020
First Hearing Date 26-03-2020
Assessment Year 2013-2014
Appeal Filed On 12-04-2019
Judgment Text
ITA NO.2343/MUM/2019 A.Y. 2013 - 14 NISHTA MALL MANAGEMENT CO. P. LTD. VS. DCIT WARD - 10(3)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 2343 /MUM/2019 (ASSESSMENT YEAR: 2013 - 14 ) NISHTA MALL MANAGEMENT CO. PRIVATE LIMITED KNOWLEDGE HOUSE SHYAM NAGAR OFF JOGESHWARI VIKHROLI LINK ROAD JOGESHWARI (EAST) MUMBAI 400 060 VS. DCIT WARD - 10(3)(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400020 PAN NO. AAECM0705H (ASSESSEE) (REVENUE) ASSESSEE BY : MS. NAMRATA A.R REVENUE BY : SHRI THARIAN OOMMEN D.R DATE OF HEARING : 04/03 /2021 DATE OF PRONOUNCEMENT : 04 /03/2021 ORDER PER RAVISH SOOD J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 17 MUMBAI WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT 1961 DATED 28.10.2015 FOR ASSESSMENT YE AR 2013 - 14 . 2. THE ASSESSEE HAS FILED A LETTER ON 15 TH FEBRUARY 2021 WHEREIN IT IS STATED THAT IT HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIV ED THE CERTIFICATE UNDER SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT 2020 FROM THE DESIGNATED AUTHORITY. IN SUPPORT OF ITS AFORESAID CLAIM THE ASSESSEE HAD ENCLOSED ALONGWITH ITS LETTER FORM 3 ISSUED BY THE DESIGNATED AUTHORITY. IT IS S TATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. ITA NO.2343/MUM/2019 A.Y. 2013 - 14 NISHTA MALL MANAGEMENT CO. P. LTD. VS. DCIT WARD - 10(3)(1) 2 4. IN VIEW OF THE ABOVE WE DISMISS THE APPEAL AS WITHDRAWN SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL. 5. RESULTANTLY THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRO NOUNCED IN THE OPEN COURT ON 04 /03/2021. SD/ - SD/ - ( M. BALAGANESH ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 04 .03.2021 PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE . BY ORDER //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT MUMBAI