Premium Sound Solutions Private Limited, Pune V. Deputy Commissioner of Income-tax, Circle - 4, Pune

ITA 1817/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4738 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D V CHINCHWADKAR
• Section: 2

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. 1817 /PUN/20 19 / ASSESSMENT YEAR : 2013 - 14 PREMIUM SOUND SOLUTIONS PRIVATE LIMITED. POONAM PLAZA, MEZZANINE FLOOR, SURVEY NO.694/2B, PLOT NO.12, MARKET YARD ROAD, BIBWEWADI, PUNE - 411 037 PAN : AAECP0984D ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, PUNE. / RESPONDENT . / ITA NO. 1818/PUN/2019 / ASSESSMENT YEAR : 2014 - 15 PREMIUM SOUND SOLUTIONS PRIVATE LIMITED. POONAM PLAZA, MEZZANINE FLOOR, SURVEY NO.694/2B, PLOT NO.12, MARKET YARD ROAD, BIBWEWADI, PUNE - 411 037 PAN : AAECP0984D ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4, PUNE. / RESPONDENT 2 ITA NO S . 1817 & 1818 /PUN/20 19 A.YS.2013 - 14 & 2014 - 15 A SSESSEE BY : SHRI D.V CHINCHWADKAR REVENUE BY : SHRI SUDHA RAMCHANDRAN / DATE OF HEARING : 1 5 . 10 .2020 / DATE OF PRONOUNCEMENT : 16 .10 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDERS OF THE LD. CIT(APPEALS) - 13, PUNE DATED 27.08.2019 FOR THE ASSESSMENT YEARS 2013 - 14 & 1014 - 15 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE SE APPEALS AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION DATED 01.10.2020 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: ASSESSMENT YEAR APPEAL NO. DATE OF APPEAL RESPONDENT 2013 - 14 ITA 1817/PUN/2019 22.11.2019 ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 4, PUNE 2014 - 15 ITA 1818/PUN/2019 22.11.2019 IN VIEW OF THE FACT THAT WE HAVE RECEIVED FORM - 3 I.E. CERTIFICATE UNDER VIVAD SE VISHWAS SCHEME ON 29 TH SEPTEMBER, 2020 AGAINST THESE APPEALS FOR BOTH THE ASSESSMENT YEARS MENTIONED ABOVE, WE REQUEST YOUR HONOUR TO KINDLY WITHDRAW THE APPEALS. COPIES OF FORM - 3 UNDER THE ABOVE REFERRED SCHEME ARE ENCLOSED FOR YOUR REFERENCE. 3 ITA NO S . 1817 & 1818 /PUN/20 19 A.YS.2013 - 14 & 2014 - 15 THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF THE ASSESSEE ARE DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 16 TH DAY OF OCTOB ER, 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 16 TH OCTOBER , 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 13, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 1817 & 1818 /PUN/20 19 A.YS.2013 - 14 & 2014 - 15 DATE 1 DRAFT DICTATED ON 1 5.10 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 1 5 .10 .2020 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