Assistant Commissioner of Income-tax, Circle -11, Pune V. Indo Global Infrastructure and Utility Services Private Limited, Pune

ITA 1467/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2775 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMIT SUM ANDA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 1467 /PUN/20 17 / ASSESSMENT YEAR : 2013 - 14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 11, PUNE. ....... / APPELLANT / V/S. INDO GLOBAL INFRASTRUCTURE AND UTILITY SERVICES PRIVATE LIMITED. OFFICE NO.401 & 402, 4 TH FLOOR, GREAT EASTERN PLAZA, AIRPORT ROAD, YER A WADA, PUNE - 411 006. PAN : AABCI7740M / RESPONDENT REVENUE BY : SHRI SUDHENDU DAS A SSESSEE BY : SHRI SUMIT SUM ANDA / DATE OF HEARING : 22 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 22 . 06 .2021 / ORDER THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT( APPEAL), PUNE - 1 DATED 28.03.2017 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE 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, 2 ITA NO. 1467 /PUN/20 17 A.Y. 2013 - 14 2020 (THE VSV ACT) AND HA S FILED WITHDRAWAL APPLICATION ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION WITH REGARD TO THE WITHDRAWAL APPLICATION FILED BY THE ASSESSEE. 4. AFTER HEARING THE PARTIES HEREIN, WE DISMISS TH E APPEAL OF THE REVENUE AS WITHDRAWN WITH THE CONDITION THAT THE REVENUE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEAL BEFORE T HIS TRIBUNAL. 5. IN THE RESULT , THE A PPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF JUNE , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 22 ND JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 1, PUNE. 4. THE PR. CIT - 1, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 1467 /PUN/20 17 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 2 2 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22 .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