Dura Auto Systems India Pvt.Ltd, Pune V. Joint Commissioner of Income-tax, (OSD), Pune

ITA 1194/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4684 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-02-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PUN A; SAN DEEP GARG ITA NO S
• Assessee Lawyers: SANTOSH SINGH
• Section: 13; 22; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 1194 /PUN/20 19 / ASSESSMENT YEAR : 2012 - 13 DURA AUTO SYSTEMS INDIA PRIVATE LIMITED GAT NO.376/377/1, SATAV INDUSTRIAL ESTATE, BEHIND RACOLD, KHARABWADI, PUNE - 410 501. PAN : AACCD8562B ....... / APPELLANT / V/S. THE JOINT COMMISSIONER OF INCOME TAX, (OSD), PUNE. / RESPONDENT . / I TA NO. 1243 /PUN/20 19 / ASSESSMENT YEAR : 2012 - 13 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE, ....... / APPELLANT / V/S. DURA AUTO SYSTEMS INDIA PVT. LTD. GAT NO.376/377/1, SATAV INDUSTRIAL ESTATE, BEHIND RACOLD, CHAKAN - TALEGAON ROAD, KHARABWADI, PUNE - 410 501 PAN: AACCD8562B / RESPONDENT A SSESSEE BY : SHRI SANTOSH SINGH REVENUE BY : SHRI SAN DEEP GARG 2 ITA NO S . 1194 & 1 243 /PUN/20 19 A.Y. 2012 - 13 / DATE OF HEARING : 11 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 11 . 02 .2021 / ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE AND R EVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 1 3, PUNE DATED 20.05.2019 FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR OF T HE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEAL AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION RECEIVED ON 29.01 .2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: SUB : WITHDRAWAL OF THE APPEALS PENDING BEFORE H O N BLE PUNE BENCH OF ITAT FOR THE ASSESSMENT YEAR 2012 - 13 IN THE CASE OF DURA AUTO SYSTEMS INDIA PVT. LTD. ( THE COMPANY OR THE APPELLANT ). REF. APPEAL NO. - ITA NO.12 43/PN/2019 ( FILED BY INCOME TAX DEPARTMENT) AND ITA NO.1194/PN/2019 (FILED BY THE APPELLANT) FOR ASSES SMENT YEAR 2012 - 13 PAN : AACCD8562B WITH REFERENCE TO THE ABOVE, WE WOULD LIKE TO SUBMIT THAT WE HAD FI LED AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020 ON 20 TH MAY 2020 COVERING THE DISPUTED ISSUES OF THE ABOVE PENDING APPEA LS WITH HON BLE PUNE BENCH OF ITA T. WE HAVE NOW RECEIVED FORM 3 BEARING CERTIFICATE NO.223236670220121 DATED 22 ND JANUARY, 2021, A COPY OF WHICH IS ENCLOSED HEREWITH IN ANNEXURE - 1 FOR YOUR HONOUR S READY REFERENCE. CONSIDERING THE ABOVE, WE WISH TO WITHDRAW OUR PENDING APPEAL FOR THE ASSESSMENT YE AR 2012 - 13 BEARING APPEAL NO.1194/PN/2019. FU RTHER, IT IS SUBMITTED THAT FORM - 3 MENTIONED ABOVE ALSO INCLUDES APPEAL NO.1243/PN/2019 FILED BY THE DEPARTMENT AGAINST THE COM PANY. IN VIEW OF THE SAME, EVEN THE APPEALS FILED BY THE DEPARTMENT MAY ALSO BE CONSIDERED AS WITHDRAWN . THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, W E PERMIT THE WITHDRAWAL. BOTH , THE A PPEAL OF ASSESSEE AND APPEAL OF THE REVEN UE ARE DISMISSED BEING WITHDRAWN. 3 ITA NO S . 1194 & 1 243 /PUN/20 19 A.Y. 2012 - 13 3. IN THE RESULT , BOTH , THE APPEAL OF ASSESSEE AND APPEAL OF THE REVENUE ARE DISMISS ED AS WITHDRAWN. ORDER PRO NOUNCED IN OPEN COURT ON 11 TH DAY OF FEBRUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 11 TH FEBRUARY , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 13, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 1194 & 1 243 /PUN/20 19 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 11 . 02 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 11 . 02 .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