SNA Industries, Pune V. Income-tax Officer, Pune

ITA 1145/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8472 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-01-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: BRIJENDRA NATH AGARWAL
• Section: 13

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 . / I TA NO. 1145 /PUN/20 17 / ASSESSMENT YEAR : 2007 - 08 SNA INDUSTRIES SHAH KHANDELWAL JAIN & ASSOCIATES CHARTERED ACCOUNTANTS, LEVEL - 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE - 411 001. PAN : AAXFS9629J ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 8(5), PUNE. / RESPONDENT A SSESSEE BY : SHRI BRIJENDRA NATH AGARWAL REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 13 . 01 .202 1 / DATE OF PRONOUNCEMENT : 13 . 01.2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 6, PUNE DATED 12.01.2017 FOR THE ASSESSMENT YEAR 2007 - 08 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE ASSESSEE BY FILING LETTER DATED 05.01.2021 ALONG WITH FORM - 3 SUBMITTED THAT HE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIG HT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT). THE RELEVANT PORTION OF THE SAID LETTER READS AS UNDER: 2 ITA NO. 1145 /PUN/20 17 A.Y. 2007 - 08 SUB: REGARDING WITHDRAWAL OF APPEAL NO. ITA 1145/PUN/2017 FOR ASSESSMENT YEAR 2007 - 08 WITH RESPECT TO THE ABOVE APPEAL NO., I HAVE AVAILED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 BY APPLICATION OF FORM 1 & FORM 2 ON 16/11/2020. SUBSEQUENTLY THE INCOME TAX DEPARTMENT HAD ISSUED FORM 3 ON 28/12/2020 AS APPROVAL OF APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND IT IS A PRE - REQUISITE FOR FILING FORM 4 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, ASSESSEE HAS TO WITHDRAW THE APPEAL. IN THE LINE OF THE SAME, WE REQUEST YOUR HONOUR T O KINDLY CONSIDER THIS LETTER AS WITHDRAWAL OF THE APPEAL. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 13 TH DAY OF JANUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 13 TH JANUARY , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 6, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 1145 /PUN/20 17 A.Y. 2007 - 08 DATE 1 DRAFT DICTATED ON 13 . 01 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 13 . 01 .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