Assistant Commissioner of Income-tax, Circle - 10, Pune V. M/s. Premium Transmission Ltd, Pune

ITA 1051/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1044 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 08-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHANAN
• Assessee Lawyers: N O N E
• Section: 201; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S.1050 & 1051 /PUN/201 8 / ASSESSMENT YEAR S : 201 0 - 11 & 2013 - 14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10, PUNE ....... / APPELLANT / V/S. PREMIUM TRANSMISSION PVT. LTD., MUMBAI PUNE ROAD, NEXT TO GREAVES COTTON LTD., CHINCHWAD, PUNE - 411019 PAN : AADCP2916N / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI MAHADEVAN A.M. KRISHANAN & SHRI DEEPAK GARG / DATE OF HEARING : 0 9 - 07 - 2021 / DATE OF PRONOUNCEMENT : 09 - 07 - 202 1 / ORDER BOTH THESE APPEALS BY THE REVENUE AGAINST THE COMMON ORDER DATED 15 - 03 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 6, PUNE [CIT(A)] FOR ASSESSMENT YEAR S 2010 - 11 AND 2013 - 14, RESPECTIVELY. 2. ON PERUSAL OF THE LETTER DATED 03 - 05 - 2021 FILED BY THE RESPONDENT ASSESSEE, WE NOTE THAT THE RESPONDE NT ASSESSEE WISHES TO WITHDRAW BOTH 2 ITA NO S.1050 & 1051/PUN/2018, A.YS. 2010 - 11 & 2013 - 14 THE APPEALS IN VIEW OF HAVING FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME PROOF OF WHICH THE FORM NO. 3 IS ENCLOSED BEFORE THIS TRIBUNAL. 3. THE LD. DR PRAYED FOR LIBERTY TO RESTORE BOTH THE APPEALS IN CASE THE ASSE SSEE FAILS TO SETTLE THE DISPUTES COVERED BY VIVAD SE VISHWAS SCHEME. ACCORDINGLY, LIBERTY IS GIVEN TO THE APPELLANT REVENUE. 4. IN THE RESULT, BOTH THE APPEALS OF REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH JULY, 2021 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 09 TH JULY, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 6, PUNE 4. THE PR. CIT - 5, PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE