Deputy Commissioner of Income tax, Pune V. Venkateshwara Hatcheries Pvt.Ltd, Pune

ITA 1417/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1725 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIVYA BAJPAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 1417 /PUN/20 17 / ASSESSMENT YEAR : 2008 - 09 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE. ....... / APPELLANT / V/S. VENKATESHWARA HATCHERIES PVT. LTD. S. NO.114/A/2, VENKATESHWARA HOUSE PUNE - SINHAGAD ROAD, PUNE - 411 030. PAN: AAACV7247H / RESPONDENT REVENUE BY : SMT. DIVYA BAJPAI A SSESSEE BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 09 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 09 . 1 2 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(APPEALS), PUNE - 11 ON 31.03.2017 IN RELATION TO THE ASSESSMENT YEAR 2008 - 09. 2 ITA NO. 1417 /PUN/20 17 A.Y. 2008 - 09 2. BEFORE US, LEGAL HEIR OF THE ASSESSEE HAS FILED A LETTER DATED NIL SEEKING WITHDRAWAL OF THE APPEAL FILED BY THE DEPARTMENT . THE RELEVANT CONTENT OF SUCH LETTER READS AS UNDER: THE ABOVE PENALTY APPEAL FILED BY THE INCOME TAX DEPARTMENT FOR A.Y.2008 - 09 IS FIXED FOR HEARING BEFORE HONBLE ITAT BENCH A ON 9 TH DECEMBER, 2020. IN THIS RESPECT IT IS SUBMITTED HAT WE HAVE E - FILED DECLARATION IN FORM 1 AND UNDERTAKING IN FORM 2 AS PER SECTION 4(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. PCIT ( CENTRAL), PUNE HAS GRANTED US CERTIFICATE IN FORM 3 ON 20.11.2020. COPY OF THE CERTIFICATE IN FORM NO.3 IS ENCLOSED HEREWITH AS ANNEXURE - 1. AS PER SECTION 4(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, ONCE THE CERTIFICATE IN FORM 3 IS ISSUED BY THE DESIGNATED AUTHORITY, APPEAL HEARING PENDING BEFORE ITAT SHALL BE DEEMED TO HAVE BEEN WITHDRAWN AND IN VIEW OF ABOVE, WE HEREBY REQUEST THAT THE APPEAL FILED BY THE DEPARTMENT MAY BE WITHDRAWN SINCE THE ASSES SEE COMPANY HAS BEEN GRANTED CERTIFICATE IN FORM 3 UNDER THE VIVAD SE VISHWAS SCHEME. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL . 4. IN THE RESULT, APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRO NOUNCED ON 09 TH DAY OF DECEMBER , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 09 TH DECEMBER , 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE - 11. 4. THE PR. CIT ( CENTRAL), PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 1417 /PUN/20 17 A.Y. 2008 - 09 DATE 1 DRAFT DICTATED ON 09 . 12 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 .12 .2020 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