DCIT, Circle - 1(1), Pune, Pune V. M/s. Brainbees Solutions Pvt. Ltd, Pune

ITA 1463/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2865 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA M AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NOS.1462 & 1463/PUN/2017 / ASSESSMENT YEARS : 2012-13 & 2013-14 THE DY. COMMISSIONER OF INCOME TAX, ..APPELLANT. CIRCLE 1(1), PUNE. VS. M/S. BRAINBEES SOLUTIONS PVT., LTD. B/402, MODI BAUG, CTS 2254 TO 2260, G.K. ROAD, SHIVAJINAGAR, PUNE 411 005. PAN : AARCB1042N. ..RESPONDENT. ASSESSEE BY : SHRI RAJAT SONI. REVENUE BY : MS. APARNA M. AGARWAL. / ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM. 1. THESE TWO APPEALS PREFERRED BY THE REVENUE EMANA TES FROM THE SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (A PPEALS) PUNE 1 DATED 31.03.2017 FOR THE ASSESSMENT YEARS 2012-13 AND 2013-14, RESPECTIVELY. 2. AT THE VERY OUTSET, THE LD.D.R. SUBMITTED THAT THE ASS ESSEE IN THESE CASES HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND HAD AL SO RECEIVED FORM NO.3. IN THIS SCENARIO, THE LD.D.R. IS WILLING TO WITHDRAW BOTH THESE APPEALS OF REVENUE SUBJECT TO THE PROTECTION GIVEN TH AT IF THE / DATE OF HEARING : 24.11.2020 / DATE OF PRONOUNCEMENT: 25.11.2020 2 APPLICATION OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME IS NOT ACCEPTED BY THE DEPARTMENT, IN SUCH SCENARIO, THE REVEN UE MAY ABLE TO RESTORE THESE APPEALS FILED BEFORE US. 3. THE LD.A.R. CONCEDED TO THESE FACTS ON RECORD. 4. HAVING HEARD BOTH THE PARTIES, WE ALLOW THESE APPEALS TO BE WITHDRAWN WITH THE PROTECTION THAT IF THE DEPARTMENT DO NOT ACCEPT THE APPLICATION OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME , IN SUCH SCENARIO, THE REVENUE WILL BE ABLE TO RESTORE THESE APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( P.M. JAGTAP ) ( PARTHA SARATHI CHAUDHURY ) VICE PRESIDENT JUDICIAL MEMBER PUNE; DATED : 25 TH NOVEMBER, 2020. YAMINI ' ( )*+ ,+) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5 6. CIT(A) - 1, PUNE. PR. CIT-1, PUNE. , , , / DR, ITAT, A BENCH, PUNE. !'/ GUARD FILE. / BY ORDER // TRUE COPY // $ %&'()* / SR. PRIVATE SECRETARY + ), , / ITAT, PUNE.