The Tax Publishers2021 TaxPub(DT) 0134 (Mum-Trib)

IN THE ITAT, MUMBAI BENCH

PROMOD KUMAR, V.P. & PAVAN KUMAR GADALE, J.M.

Van Oord Dredging & Marine Contractors BV v. DCIT

I.T.A. No. 6726/Mum/2018

24 December, 2020

Appellant by: Nishant Thakkar, AR

Respondent by: Sanjay Singh, CIT-DR

ORDER

Pavan Kumar Gadale, J.M.

The assessee has filed an appeal against the order under section 144C(13) read with section 143(3) of the Act dated 27-9-2018 passed in pursuance to the directions of the Dispute Resolution Panel (DRP) Order, dated 16-8-2018.

2. At the time of hearing the learned AR submitted that though the assessee has raised the grounds of appeal 1 to 14 but has not pressed grounds of appeal No. 10-13 and ground of appeal No. 14 is raised prematurely.

The assessee has filed a letter of withdrawal for ground of appeal No. 10-13 and the same is treated as withdrawn and dismissed. The effective grounds of appeal are as under :--

'1. erred in making addition of Management service fees of Rs. 21,27,77,100.

2. erred in not following the order of the Hon'ble Jurisdictional Income tax appellate Tribunal, Mumbai for the assessment year 2009-10 in appellant's own case.

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