Kalika Buildcon Pvt.Ltd, Nashik V. Assistant Commissioner of Income-tax, CPC-TDS, Ghaziabad

ITA 1716/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9629 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO S . 1716 & 1717 /PUN/20 19 / ASSESSMENT YEAR : 2013 - 14 SHRI KALIKA BUILDCON PVT. LTD. KOTHAWALE FARM, OPPOSITE TULJA BHAWANI MANDIR, OLD CIDCO, NASHIK - 422 009. PAN : AAFCS9605P ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 05 . 01 .202 1 / DATE OF PRONOUNCEMENT : 05 . 01.2021 / ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 3, NASHIK DATED 30.09.2019 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE ASSESSEE HAS FILED L E T T E R D A T E D 2 7 T H M A Y , 2 0 1 9 ALONG WITH FORM 3 AND SUBMITTED THAT HE WANTS TO WITHDRAW THE APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD 2 ITA NO S . 1716 & 1717 /PUN/20 19 A.Y. 2013 - 14 SE VISHWAS ACT, 2020 (THE VSV ACT) . THE RELEVANT PART OF THE LETTER READS AS FOLLOWS: ITA NOS. ITA 1716/PUN/2019 & ITA 1717/PUN/2019 FILED ON 20.03.2020 A.Y.2013 - 14 WE HAVE OPTED FOR THE DIRECT TAXES VIVAD SE VISHWAS SCHEME IN RESPECT OF THE ABOVE APPEALS. ACCORDING LY, WE HAVE BEEN ISSUED FORM 3 BY THE PR. CIT IN RESPONSE TO MY APPLICA TION WE ACCORDINGLY INTENT TO WITHDRAW OUR ABOVE REFERRED APPEALS . THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 3 . IN THE RESULT , THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 05 TH DAY OF JANUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 05 TH JANUARY , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 3, NASH IK. 4. THE CIT, TDS, NASHIK. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO S . 1716 & 1717 /PUN/20 19 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 05 . 01 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05 . 01 .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