M/s. J.K. Housing Dev. Corporation, Pune V. Assistant Commissioner of Income-tax, Circle - 4 (6), Pune

ITA 1098/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0786 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 12-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / ITA NO. 1015 /PUN/20 16 / ASSESSMENT YEAR : 2009 - 10 J.K. HOUSING DEVELOPMENT CORPORATION SR NO. 16/B/1, SAHADEO HEIGHTS, A WING, SOMESWARWADI, PASHAN, PUNE - 411 008 & S.D. CHAWARE & CO CHARTERED ACCOUNTANTS OFFICE NO.5, CONTINENTAL CHAMBERS, ABOVE CHINESE ROOM, KARVE ROAD, PUNE - 411 004 PAN : AAGFJ1704N ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 6, PUNE. / RESPONDENT . / ITA NO. 1016 /PUN/20 16 / ASSESSMENT YEAR : 2011 - 1 2 J.K. HOUSING DEVELOPMENT CORPORATION SR NO. 16/B/1, SAHADEO HEIGHTS, A WING, SOMESWARWADI, PASHAN, PUNE - 411 008 & S.D. CHAWARE & CO . CHARTERED ACCOUNTANTS OFFICE NO.5, CONTINENTAL CHAMBERS, ABOVE CHINESE ROOM, KARVE ROAD, PUNE - 411 004 PAN : AAGFJ1704N ....... / APPELLANT 2 ITA NO S . 1015 & 1016 /PUN/20 16 ITA NO.1098/ PUN /2019 A.Y S . 2009 - 10, 2011 - 12 & 2010 - 11 / V/S. THE J OINT C OMMISSIONER OF INCOME TAX , R ANGE - 4 , PUNE. / RESPONDENT . / ITA NO. 1098 /PUN/20 1 9 / ASSESSMENT YEAR : 20 10 - 11 M /S. J.K. HOUSING DEV . CORPORATION S . N O.138/1, P ARK R IDGE, B ANER P ASHAN L INK R OAD, PUNE - 411 0 21 PAN : AAGFJ1704N ....... / APPELLANT / V/S. T HE A SSISTANT C OMMISSIONER OF I NCOME T AX, W ARD - 4 ( 6 ) , P UNE. / RESPONDENT A SSESSEE BY : S MT. D EEPA K HARE REVENUE BY : SHRI S . P W ALIMBE / DATE OF HEARING : 0 8 .07.2021 / DATE OF PRONOUNCEMENT : 08. 07.2021 / ORDER T HE APPEALS IN ITA N O.1015/ PUN /2016 & ITA N O.1016/ PUN /2016 PREFERRED BY THE COMMON ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE L D. CIT(A PPEALS ) , P UNE - 10 DATED 02.03.2016 FOR THE ASSESSMENT YEARS 2009 - 10 & 2011 - 12 AS PER THE GROUNDS OF APPEAL ON RECORD. T HE APPEAL IN ITA N O.1098/ PUN /2019 PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE L D. CIT(A PPEALS ) - 3, P UNE DATED 27.02.2015 FOR THE ASSESSMENT YEAR 2010 - 11 AS PER THE GROUNDS OF APPEAL ON RECORD. 3 ITA NO S . 1015 & 1016 /PUN/20 16 ITA NO.1098/ PUN /2019 A.Y S . 2009 - 10, 2011 - 12 & 2010 - 11 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WITHDRAWAL APPLICATION S DATED 19.03.2021 ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 08 TH DAY OF JULY , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 08 TH JU LY , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. T HE CIT(A PPEALS ) , P UNE - 10 4. T HE P R. CIT - 2, P UNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 1015 & 1016 /PUN/20 16 ITA NO.1098/ PUN /2019 A.Y S . 2009 - 10, 2011 - 12 & 2010 - 11 DATE 1 DRAFT DICTATED ON 0 8 .07 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 0 8 .07 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER