GURUDATTA CONSTRUCTION,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, THANE

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ITA 1160/MUM/2018Status: DisposedITAT Mumbai31 July 2020AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Pr. Commissioner of Income Tax. The assessee later requested to withdraw the appeal as the department had given credit for taxes paid under the Direct Tax Dispute Resolution Scheme, 2016.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI C.N. PRASAD, HONBLE & SHRI M. BALAGANESH, HONBLEShri Rajesh S. Shan Shri V. Vinod Kumar

For Appellant: Shri Rajesh S. Shan
For Respondent: Shri V. Vinod Kumar
Hearing: 06.02.2020Pronounced: 31.07.2020

O R D E R PER C.N. PRASAD (JM) This appeal is filed by the assessee against the order of the Learned 1. Pr.Commissioner of Income Tax-1, Mumbai dated 31.07.2017 for the A.Y.2009-10.

At the time of hearing, Ld. Counsel for the assessee submitted that 2. the department has given the credit in respect of taxes paid under Direct

2 (A.Y: 2009-10) M/s. Gurudatta Construction Tax Dispute Resolution Scheme, 2016 as such assessee do not want to press the appeal. Ld. Counsel for the assessee vide letter dated 05.02.2020 requested for withdrawal of appeal. Ld. DR has no objection.

We have heard submissions. Contents of the letter dated 3. 05.02.2020 filed by the assessee are as under: - “We under the instruction from our above client, would like to state as under: The above appellant would like to withdraw the appeal since the department has given the credit in respect of taxes paid under Direct Tax Dispute Resolution Scheme, 2016. In view of the above there is no grievance as far as the appellant is concerned, We therefore request your honour to allow the appellant to withdraw the appeal no. ITA No.1160/M/2018.”

In view of the above submissions of the assessee requesting for withdrawal of appeal, the appeal is permitted to be withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn. 4.

Before parting, we noticed that this appeal was heard on 06.02.2020 5. and the pronouncement is delayed due to lockdown in view of COVID-19 pandemic. The pronouncement is as per Rule 34(5) of Income Tax Appellate Tribunal Rules, 1963 and Hon'ble Bombay High Court decision vide orders dated 15.04.2020 and 15.06.2020 extending the time bound

3 (A.Y: 2009-10) M/s. Gurudatta Construction periods specified by Hon'ble High Court by removing the period under lockdown. This aspect was also dealt with in detail by the Mumbai Bench of the Tribunal in case of DCIT v. JSW Steel Vide order dated 15.05.2020.

Order pronounced on 31.07.2020 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board.

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