M/s. Tirupati Builders & Developers, Jalna V. Income-tax Officer, Ward - 1(4), Parbhani

ITA 1509/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5207 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-04-2021
• Assessment Year: 2004-2005
• Appeal Filed On: 14-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Assessee Lawyers: SANJEEVKUMAR KABRA
• Section: 22; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / I TA NO S . 1508 & 1509 /PUN/20 17 / ASSESSMENT YEAR : 2004 - 05 M/S. TIRUPATI BUILDERS & DEVELOPERS C/O. BANSILAL KABRA ADVOCATE 20, 1 ST FLOOR, AMBIKA MARKET, JALNA - 431 203. PAN : AALFM8280B ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1(4), PARBHANI / RESPONDENT A SSESSEE BY : SHRI SANJEEV KUMAR KABRA REVENUE BY : SHRI MAHADEVAN A M KRISHNAN / DATE OF HEARING : 22 .04.2021 / DATE OF PRONOUNCEMENT : 22 .04.2021 / ORDER TH ESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE LD. CIT(APPEALS) - 1, AURANGABAD DATED 24.03.2017 FOR THE ASSESSMENT YEAR 2004 - 05 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDE R THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2 ITA NO S . 1508 & 1509 /PUN/20 17 A.Y. 2004 - 05 2020 (THE VSV ACT) AND HAS FILED WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, W E PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF APRIL, 2021 . S D/ - S D/ - (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 22 ND APRIL, 2021 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT( APPEALS) - 1, AURANGABAD. 4. THE PR. CIT - 1, AURANGABAD. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO S . 1508 & 1509 /PUN/20 17 A.Y. 2004 - 05 DATE 1 DRAFT DICTATED ON 22 .04.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22 .04.2021 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