Vipul NavnitLal Shah, Pune V. TRO & AO, Range -7, Pune

ITA 1833/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2475 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER SL. NO. ITA NO. /IT(SS)A NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 1833/PUN/2018 SHRI VIPUL NAVNITLAL SHAH A/202, KONARK INDRAYU ENCLAVE - 2, NIBM ROAD, PUNE - 411 048 PAN : AMCPS2237F THE TRO & AO, RANGE - 7, PUNE 2009 - 10 2. 2011/PUN/2019 SURESH HIMMATLAL OZA 326 RASTA PETH, NEAR KARANDE CHOWK PUNE - 411 011 PAN : AAFPO5026M THE DCIT, CIRCLE - 6, PUNE 2008 - 09 3. 1014/PUN/2018 KUMAR SINEW DEVELOPERS PVT. LTD. 10 TH FLOOR, KUMAR BUSINESS CENTRE (KBC) OPP. PUNE CENTRAL, BUND GARDEN ROAD, PUNE - 411 001 PAN : AADCK6809K THE ITO, TRO - 6, PUNE 2013 - 14 4. 2057/PUN/2019 MR. SANJAY VISHVANATH DEOKAR B/2, 242, CLOVER ACROPOLIS, BESIDE GIGA SPACE, VIMAN NAGAR, PUNE - 411 014 PAN : APYPD0085R THE ITO, WARD 7(5), PUNE 2011 - 12 5 - 6 1528/PUN/2019 1529/PUN/2019 SAI CONSTRUCTIONS PVT. LTD. UNIT NO.605, SAI CHAMBERS, WAKDEWADI, PUNE - 411 003 PAN : AAECS6091E THE DCIT, CENTRAL CIRCLE - 1(1), PUNE 2012 - 13 2013 - 14 2 VSV GROUP OF 7 CASES 7. IT(SS)A NO. 07/PUN/2018 GIRI SAKHRANI 28 - 25, GULMOHAR INDUSTRIAL COMPLEX, SALUNKE VIHAR ROAD, WANOWARIE, PUNE - 411 040 PAN : ALFPS0016A THE DCIT, CIRCLE - 2, PUNE BLOCK PERIOD 01.04.1996 TO 27.06.2002 A SSESSEE BY : SHRI P.D. KUDVA, SHRI V.L JAIN (WITHDRAWAL APPLICATIONS) REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 2 5 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 25 . 06 .2021 / ORDER TH ESE BUNCH OF 7 APPEALS PREFERRED BY THE ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. IN ALL THESE ABOVE CAPTIONED APPEALS, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVIS IONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE 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, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 3 VSV GROUP OF 7 CASES 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 25 TH DAY OF JUNE , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 25 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS) 4. THE CONCERNED CIT. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 VSV GROUP OF 7 CASES DATE 1 DRAFT DICTATED ON 2 5 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 25 .06 .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