M/S PRIMTIME MEDIA SERVICES P. LTD,MUMBAI vs. ITO WD 10(3)(4), MUMBAI

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ITA 3078/MUM/2019Status: DisposedITAT Mumbai04 February 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee subsequently applied under the Direct Tax Vivad Se Vishwas Act, 2020, and received Form-3 from the Revenue, indicating acceptance of their declaration.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas scheme.

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, HONBLEShri Vipul K. Mody

For Appellant: Shri Vipul K. Mody
For Respondent: Ms. Shreekala Pardeshi
Hearing: 04.02.2021Pronounced: 04.02.2021

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

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–17, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 27.02.2019 for the A.Y. 2012-13.

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

(A.Y: 2012-13) Primtime-IP Media Services Pvt. Ltd., 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 the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 04.02.2021.

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