M/s. Bafna Builders and Land Developers, Jalgaon V. Assistant Commissioner of Income-tax, Central Circle-2, Nashik

ITA 1744/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6010 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: WITHDRAWAL APPLICATION S
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO S . 1743 & 1744 /PUN/20 18 / ASSESSMENT YEAR S : 2009 - 10 & 2010 - 11 M/S. BAFNA BUILDERS AND LAND DEVELOPERS 91, NAYANTARA SUBHASH CHOWK, JALGAON - 425 001 PAN : AADFB4627P ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2 , NASHIK. / RESPONDENT . / ITA NO. 1745/PUN/2018 / ASSESSMENT YEAR : 2013 - 14 M/S. BAFNA REALTORS PVT. LTD. 91, NAYANTARA SUBHASH CHOWK, JALGAON - 425 001 PAN : AAFCA7861B ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2 , NASHIK. / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION S REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 14 . 09 .2021 / DATE OF PRONOUNCEMENT : 14 . 0 9 .2021 2 ITA NOS.1743 TO 1745 /PUN/20 18 A.Y S . 2009 - 10, 2010 - 11 & 2013 - 14 / ORDER THE APPEALS IN ITA NO.1743/PUN/2018 & ITA NO.1744/PUN/2018 FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 12, PUNE DATED 26.07.2018 FOR THE ASSESSMENT YEARS 2009 - 10 & 2010 - 11 AS PER THE GROUNDS OF APPEAL ON RECORD. THE APPEAL IN ITA NO.1745/PUN/2018 FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 12, PUNE DATED 30.07.2018 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. T HE ASSESS EE S BY FILING LETTER S DATED 14.09.2021 SUBMITTED THAT THEY WANT TO WITHDRAW THE APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WI THDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE S WISH TO WITHDRAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 14 TH DAY OF SEPTEMBER , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 14 TH SEPTEMBER , 202 1 . SB 3 ITA NOS.1743 TO 1745 /PUN/20 18 A.Y S . 2009 - 10, 2010 - 11 & 2013 - 14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 12, PUNE 4. THE PR. CIT, CENTRAL, NAGPUR. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NOS.1743 TO 1745 /PUN/20 18 A.Y S . 2009 - 10, 2010 - 11 & 2013 - 14 DATE 1 DRAFT DICTATED ON 14 .0 9 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14 .0 9 .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