Jawahar Shetkari Sahakari Sootgirni Ltd, Dhule V. Income-tax Officer, Ward - 5, Nandurbar

ITA 1163/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3731 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI , J UDICIAL M EMBER . / I TA NO. 1163 /PUN/20 19 / ASSESSMENT YEAR : 2011 - 12 JAWAHAR SHETKARI SAHAKARI SOOTGIRNI LTD. HUTATMA SHIRISHKUMAR NAGAR, A.P. MORANE ( LALING), DHULE, MAHARASHTRA - 424 001 PAN : AAAAJ0646E ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 5, NANDURBAR / RESPONDENT . / ITA NO. 1181/PUN/2019 / ASSESSMENT YEAR : 2011 - 12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - DHULE, DHULE. ....... / APPELLANT / V/S. JAWAHAR SHETKARI SAHAKARI SOOT G IRNI LTD. HUTATMA SHIRISHKUMAR NAGAR, A.P. MORANE, SAKRI ROAD, DHULE, MAHARASHTRA - 424 001 PAN : AAAAJ0646E / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI DEEPAK GARG 2 ITA NO. 1163 /PUN/20 19 ITA NO.1181/PUN/2019 A.Y. 2011 - 12 / DATE OF HEARING : 08.06 .202 1 / DATE OF PRONOUNCEMENT : 08 . 06 .2021 / ORDER T HESE CROSS - APPEALS PREFERRED BY THE ASSESSEE AND THE REVENUE EMANATES FROM THE COMMON ORDER OF THE LD. CIT(APPEAL) - 1, NASHIK DATED 21.05.2019 FOR THE ASSESSMENT YEAR 2011 - 12 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. WITH REGARD TO THE ASSESSEES APPEAL IN ITA NO.1163/PUN/2019, THE ASSESSEE SUBMITTED THAT HE WANTS TO WITHDRAW THE GROUNDS OF APPEAL 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 HAVE FILED WITHDRAWAL APPLICATION ALONG WITH FORM - 3 IN THIS REGARD. 3 . THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISH ES TO WITHDRAW THE APPEAL . HOWEVER, WITH RESPECT TO THE REVENUES APPEAL IN ITA NO.1181/PUN/2019, THE LD. DR SUBMITTED THAT THE REVENUE IS READY TO WITHDRAW THE APPEAL UNDER THE CIRCUMSTANCES IF A COND ITIONAL ORDER IS PASSED TO THAT EFFECT. 4. AFTER HEARING THE PARTIES HEREIN, WE PERMIT THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND HENCE, APPEAL OF THE ASSESSEE IS DISMISSED BEING WITHDRAWN. W E ALSO DISMISS TH E APPEAL OF THE REVENUE AS WITHDRAWN WITH THE CONDITION THAT THE REVENUE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEAL BEFORE THIS TRIBUNAL. 3 ITA NO. 1163 /PUN/20 19 ITA NO.1181/PUN/2019 A.Y. 2011 - 12 5 . IN THE RESULT , BOTH , THE APPEAL OF THE ASSESSEE AND APPEAL OF THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 08 TH DAY OF JUNE , 20 2 1 . SD/ - SD/ - S.S. VISWANETHRA RAVI INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER / PUNE; / DATED : 08 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 1, NASHIK. 4. THE PR. CIT - 1, NASHIK. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 1163 /PUN/20 19 ITA NO.1181/PUN/2019 A.Y. 2011 - 12 DATE 1 DRAFT DICTATED ON 08.06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 08 . 06 .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