M/s Omshree Agrotech Private limited, Dhule V. Assistant Commissioner Of Income Tax Central Circle-2, Nashik, Nashik

CO 8/PUN/2023

AI Insights

The case involves M/s. Omshree Agrotech Private Limited, which filed three cross objections against the CIT(A), Pune-12's common order related to the assessment years 2012-2013, 2013-2014, and 2014-2015 under sections 153A read with section 143(3) of the Income Tax Act, 1961. The objections were filed in response to the proceedings initiated by the ACIT, Central Circle-2. However, the assessee later decided to withdraw these objections, as indicated in a letter received by the tribunal prior to the hearing. Both parties agreed to the withdrawal, leading to the dismissal of the objections by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137010 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-03-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: A
• Next Hearing Date: 13-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 08-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER C.O. Nos. 6, 8 & 9/PUN./2023 Arising out of I.T.(S.S)A.Nos.48, 49 & 50/PUN./2022 Assessment Years 2012-2013, 2013-2014 & 2014-2015 M/s. Omshree Agrotech Private Limited, House No.1789, Lane No.2, J.B. Road, Dhule – 424 001. Maharashtra. PAN AAACO6832F vs. ACIT, Central Cirle-2, 2 nd Floor, Sai Shoban Building, Near Kendriya Rajaswa Bhavan, Gadkari Chowk, Nashik – 422 002 Maharashtra. (Appellant) (Respondent) For Assessee : Shri Sharad Shah And Shri Rohit Tapadiya For Revenue : Shri Sardar Singh Meena Date of Hearing : 14.03.2023 Date of Pronouncement : 14.03.2023 ORDER PER BENCH : These assessee’s three cross-objections C.O.Nos.6, 8 And 9/PUN./2023 arise against the CIT(A), Pune-12, Pune's common DIN & Order No.ITBA/APL/S/250/2021-22/ 1042101757(1), all dated 30.03.2022, involving proceedings 2 C.O. Nos.6, 8 & 9/PUN./2023 M/s. Omshree Agrotech Private Limited, Dhule, Maharashtra. u/s. 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. The assessee at the very outset prayed for withdrawal of these cross objections vide it’s letter received the registry of this tribunal dated 24.02.2023 as under : 3. Learned CIT-DR has no objection to assessee’s above identical pleading. 3 C.O. Nos.6, 8 & 9/PUN./2023 M/s. Omshree Agrotech Private Limited, Dhule, Maharashtra. 4. In view of the above, we dismiss these assessee’s three cross objections as withdrawn subject to all just exceptions. Ordered accordingly. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 14.03.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 14 th March, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A), Pune-12, Pune. 4. The Director General of Income Tax (Inv.), Pune 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.