N.R.Multistructure (I) PVT. Ltd, Nagpur V. Assistant Commissioner of Income Tax (TDS) , Gaziabad

ITA 131/NAG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2943 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADEEP HEDAOO
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NOS.131/NAG/2019 ASSESSMENT YEARS: 201516 M/S. N.R. MULTISTRUCTURE (I) PVT. LTD., FLAT NO. 302, SWAMI SADAN, CIVIL LINES, NAGPUR VS. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), AAYKAR BHAWAN, CIVIL LINES, NAGPUR PAN :NGPNO3340B (APPELLANT) (RESPONDENT) AND ITA NOS.132/NAG/2019 ASSESSMENT YEARS: 201617 M/S. N.R. MULTISTRUCTURE (I) PVT. LTD., FLAT NO. 302, SWAMI SADAN, CIVIL LINES, NAGPUR VS. COMMISSIONER OF INCOME TAX2, AAYKAR BHAWAN, CIVIL LINES, NAGPUR PAN :NGPNO3340B (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S)-2, APPELLANT BY SH. MANOJ G. MORYANI, ADV. RESPONDENT B Y SH. PRADEEP HEDAOO, CIT(DR) DATE OF HEARING 25.10.2021 DATE OF PRONOUNCEMENT 25.10.2021 ITA NO. 131 & 132/NAG/2019 M/S. N.R. MULTISTRUCTURE (I) PVT. LTD., 2 NAGPUR, EACH DATED 19.03.2019 PASSED FOR ASSESSMENT YEARS 201415 AND 201516 RESPECTIVELY. 2. WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH THE PARTIES. 3. THE LEARNED COUNSEL FOR THE ASSESSEE FILED LETTER DATED 27.09.2021 WHEREIN THE ASSESSEE HAS REQUESTED FOR W ITHDRAWAL OF BOTH THE APPEALS AS IT HAS OPTED TO SETTLE THE D ISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER C ONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020. THE FORM NO. 3 HAS BEEN ISSUED IN FAVOUR OF THE ASSESSEE FOR ASSES SMENT YEARS 201516 AND 201617, WHICH ARE PLACED ON RECORD. TH E LEARNED COUNSEL, THEREFORE, SEEKS PERMISSION TO WITHDRAW TH ESE APPEALS. 2. IN VIEW OF THE AFORESAID, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/ SD/ (SANDEEP GOSAIN) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH OCTOBER, 2021. RK/- (DTDC) COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -II, NAGPUR 4. THE CIT - III/IV, NAGPUR 5. THE DR, BENCH, ITAT, NAGPUR BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NAGPUR BENCH, NAGPUR