M/S HIRA FOOD PRODUCTS, Nagpur V. PRINCIPAL C.I.T. -2, Nagpur

ITA 171/NAG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3758 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS
• Assessee Lawyers: NILESH TOSHRIWAL
• Section: 13; 22

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (AT E - COURT, PUNE) BEFORE SHRI R.S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO.171 /NAG /20 17 / ASSESSMENT YEAR : 2012 - 13 M/S. HIRA FOOD PRODUCTS SANJAY S AGRAWAL & CO. 238, SHRIRAM TOWER, NEAR NIT SADAR , NAGPUR, PIN - 440 001. PAN : AAFFH6514D ....... / APPELLANT / V/S. THE PR. COMMISSIONER OF INCOME TAX - 2 NAGPUR. / RESPONDENT A SSESSEE BY : SHRI NILESH TOSHRIWAL REVENUE BY : SMT. AGNES P. THOMAS / DATE OF HEARING : 22.0 2 .2021 / DATE OF PRONOUNCEMENT : 22 .0 2 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. PR. CIT(APPEALS) - 2, NAGPUR DATED 03.03.2017 FOR THE ASSESSMENT YEAR 2012 - 1 3 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEAL AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2 ITA NO. 171 /NAG /20 17 A.Y. 2012 - 13 AND HAS FILED AN APPLICATION RECEIVED ON 11.02.2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: THE CASE IS FOR AY 2012 - 13. THE CASE WAS RE - OPENED U/S.263(1). THE ABOVE APPEAL WAS IN RELATION TO THIS RE - OPENING OF THE CASE. THEREAFTER, AN ORDER U/S.143(3) R.W.S.263 WAS PASSED WITH AN ADDITION OF RS.203396/ - DUE TO RE - OPENING OF THE CASE. HOWEVER, THERE WILL BE NO PENDING DISPUTE REGARDING THE AMOUNT ADDED, ONCE THE ORDER IN FORM 5 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 IS PASSED. THEREFORE, APPELLANT WANTS TO WITHDRAW THE APPEAL WITH YOUR PERMISSION. FORM 5 UNDER COPY OF FORM 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 WILL BE SUBMITTED AS SOON AS RECEIVED. THE LD. DR HAS NO OBJECTION REGARDING WITHDRAWAL APPLICATION FILED BY THE ASSESSEE. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF FEBRUARY , 202 1 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 22 ND FEBRUARY , 20 21 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE PR. CIT - 2, NAGPUR. 4. THE JT. CIT, RANGE - 3, NAGPUR. 5 . , , / DR, ITAT, NAGPUR. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 171 /NAG /20 17 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 22 . 0 2 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22.0 2 .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