PRIMTIME-IP MEDIA SERVICES P.LTD,MUMBAI vs. ITO WD 8(2)(4), MUMBAI

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ITA 6958/MUM/2013Status: DisposedITAT Mumbai04 February 2021AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had filed a declaration under the Vivad Se Vishwas Scheme and received acceptance. Consequently, the assessee requested withdrawal of the appeals.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for AY 2009-10 and 2010-11. The assessee later applied for the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLE & Shri Vipul K. Mody Shri V. Shreekar

For Appellant: Shri Vipul K. Mody
For Respondent: Shri V. Shreekar
Hearing: 04.02.2021Pronounced: 04.02.2021

O R D E R PER C.N. PRASAD (JM)

1.

These appeal are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–17, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 07.12.2012 and 03.07.2014 for the A.Y. 2009-10 and 2010-11 respectively.

(A.Y: 2009-10) (A.Y: 2010-11) Primtime-IP Media Services Pvt. Ltd., 2. Assessee through its Authorized Representative filed a letter dated 30th January, 2021 and submitted as under: - “Re: ITAs: 6958/M/13, 6289/M/2014 and 3078/M/2019 Assessment Years: 2009-10, 2010-11 and 2012-13 We refer to the above appeals of the company fixed for virtual hearing before "C" bench on 04th February, 2021. In this connection we state that the company is issued form 3 (Copies attached) on its application under the Direct Tax Vivad Se Vishwas Act, 2020 for all the above assessments years. In view of above we withdraw the above appeals.”

3.

On a perusal of the above letter of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of these appeals. Accepting the request of the assessee for withdrawal of appeals, these appeals are dismissed as withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced in the virtual court on 04.02.2021.

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