INDIAWIN SPORTS PVT LTD.,,MUMBAI vs. ACIT, CC-6(2), MUMBAI
|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई|
IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH,
MUMBAI
BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER
&
SMT. RENU JAUHRI, ACCOUNTANT MEMBER
आयकर अपील सुं./ITA No. 3778/MUM/2023
(नििाारण वर्ा / Assessment Year :2018-19)
Indiawin Sports Pvt. Ltd.
13th Floor, Maker Chamber
IV, Nariman Point,
Mumbai-400021
v/s.
बिाम
ACIT, Central Circle 6(2)
Air India Building,
Nariman Point, Mumbai-
400021
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCR8195F
Appellant/अपीलार्थी
..
Respondent/प्रनिवादी
निर्ााररती की ओर से /Assessee by:
Ms. Moksha Mehta
राजस्व की ओर से /Revenue by:
Mr. Virabhadra S. Mahajan, Sr.
DR
स िवाई की िारीख / Date of Hearing
26.06.2025
घोर्णा की िारीख/Date of Pronouncement
30.06.2025
आदेश / O R D E R
PER RENU JAUHRI [A.M.] :-
This appeal is filed by the assessee against the order of the Learned
Commissioner of Income-tax (Appeals), Mumbai-54 [hereinafter referred to as “CIT(A)”] dated 22.08.2023 passed u/s. 250 of the Income-tax Act, 1961
[hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2018-19. 2. The assessee has raised the following grounds of appeal:
P a g e | 2
A.Y. 2018-19
Indiawin Sports Pvt. Ltd.
“On the facts and in the circumstances of the case and in law, the learned
Commissioner of Income-tax - (Appeals-54) (hereinafter referred to as CIT(A)};
erred in confirming the action of the Assistant Commissioner of Income-Tax, Central Circle -6(2), Mumbai (hereinafter referred to as AO) in disallowing an amount of Rs. 15,88,077/- being travelling expenses incurred for accompanying family members of players.
The appellant submits that the travelling expenses incurred for accompanying family members of players are incurred for the purpose of business and the same ought to be allowed while computing income of the appellant.”
At the outset, Ld. AR submitted that an application has been filed under the Vivad Se Vishwas Scheme, 2024 (VSVS, 2024), in Form 1. However, Form 2 is pending to be issued by the department. 4. In view of these facts, the appeal of the assessee is dismissed as withdrawn. However, the assessee is at liberty to request for the revival of the appeal in case its application under VSVS, 2024 does not become final. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30.06.2025. BEENA PILLAI RENU JAUHRI (न्यानयक सदस्य/JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER
Place: म ुंबई/Mumbai
दिन ुंक /Date 30.06.2025
अननकेत स ुंह र जपूत/ स्टेनो
आदेश की प्रनतनलनि अग्रेनित/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
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A.Y. 2018-19
Indiawin Sports Pvt. Ltd.
आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.
सत्यानित प्रनत ////
आदेशािुसार/ BY ORDER,
सहायक िंजीकार (Asstt.