MAURYA SUGAR LIMITED,MUMBAI vs. ITO 10(2)(3), AAYKAR BHAVAN
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, MUMBAI
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No. 2133/Mum/2024 (AY 2016-17)
(Physical court hearing)
Maurya Sugar Ltd.
201, Abhishek Building, Off New Link
Road, Andheri,
Mumbai-400053. [PAN : AAFCM 1318 M]
बनाम
Vs
ITO 10(2)(3),
Aayakar Bhavan, Churchgate
Mumbai-400020. अपीलाथŎ/Appellant
ŮȑथŎ /Respondent
िनधाŊįरतीकीओरसे /Assessee by Ms Rupali Shrimal a/w
Sujay Ajgaonkar AR’s
राजˢकीओरसे /Revenue by Sh. Anil Gupta SR DR
सुनवाईकीतारीख/Date of hearing
27.02.2025
उद्घोषणाकीतारीख/Date of pronouncement
27.02.2025
Order under section 254(1) of Income Tax Act
PER PAWAN SINGH JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 28.02.2024 for assessment year (AY) 2016-17. This appeal came up hearing today (28th February 2025). 2. At the outset of hearing the learned Authorised representative (ld AR) of the assessee submits that assessee has availed the benefits of Direct Vivad se Visvas Scheme -2024 (DVSV-2024). The ld AR of the assessee has also filed copy of Form-1 of DVSV-20 bearing acknowledgement No.843270140270125.This fact was confronted with learned departmental representative (DR) of the revenue. The ld. Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.
Maurya Sugar Ltd.
2
We have considered the application of assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restore. The Assessing Officer is directed to pass the consequential order. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order announced on 27/02/2025 in the Open Court during hearing. (OMKARESHWAR CHIDARA) (PAWAN SINGH) लेखासद˟/Accountant Member Ɋाियकसद˟/Judicial Member
Mumbai Dated: 27/02/2025
Rahul Sharma Sr. P.S*
आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant
ŮȑथŎ/ The Respondent
आयकरआयुƅ/ CIT
िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, DR, ITAT, Mumbai
गाडŊफाईल/ Guard File
By order/आदेशसे,
सहायकपंजीकार
आयकरअपीलीयअिधकरण,Mumbai