M/s Minas E Minerals De Goa Private Limited, Mormugao V. The Assistant Commissioner of Income Tax, Circle - 2, Margao

ITA 192/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9873 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HIRAJ SEJPAL
• Section: 201; 192; 13

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (AT E - COURT, PUNE) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO.192 /P A N/ 2018 / ASSESSMENT YEAR : 2012 - 13 M/S. MINAS E MINERALS DE GOA PRIVATE LIMITED CHOWGULE HOUSE, MORMUGAO HARBOUR, GOA - 403 803. PAN : AABCM2478G ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO / RESPONDENT A SSESSEE BY : SHRI HIRAJ SEJPAL REVENUE BY : SHRI DINESH A. CHAURASIA / DATE OF HEARING : 1 2 . 03 .202 1 / DATE OF PRONOUNCEMENT : 16 . 03 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 2 , PANAJI DATED 15.02.2018 FOR THE ASSESSMENT YEAR 201 2 - 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. 192 /P A N/ 2018 A.Y. 2012 - 13 2020 AND HAS FILED AN APPLICATION DATED 22.02.2021 ALONG WITH FORM - 3 BY STATING AS FOLLOWS : SUB : REQUEST FOR WITHDRAWAL OF APPEAL REF. M/S. MINAS E MINERA I S DE GOA PRIVATE LIMITED AY 2012 - 13 APPEAL NO. ITA 192/PAN/2018 WITH REGARDS TO THE ABOVE MENTIONED APPEAL FOR ASSESSMENT YEAR 2012 - 13 WHICH WAS FILED BEFORE THE HONBLE ITAT PANAJI BENCH ON 04.05.2018, WITH THIS LETTER WE HEREBY SUBMIT A REQUEST FOR WITHDRAWAL OF APPEAL AS WE HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME. IN THIS REGARD, IT IS INTIMATED THAT WE HAVE OPTED FOR THE SCHEME OF DIRECT TAX VIVAD SE V ISHWAS ( COPY OF THE FORM 1 & 2 FILED ON 27/12/2020 IS ENCLOSED). SUBSEQUENTLY, IN ACCORDANCE WITH SECTION 4(3) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ( THE ACT) THE APPELLANT HEREBY SUBMITS A REQUEST FOR WITHDRAWAL OF THE CAPTIONED APPEAL AS DESIGNA TED AUTHORITY AS DEFINED BY THE ACT HAS ISSUED THE CERTIFICATE VIDE FORM 3 AS MENTIONED U/S.5(1) OF THE ACT ( COPY OF FORM 3 ON 17/02/2021 ENCLOSED) BASED ON THE ABOVE FACTS AND THE DOCUMENTS ENCLOSED THE APPELLANT REQUESTS YOUR HONOUR TO KINDLY APPROVE T HE REQUEST FOR WITHDRAWAL & ISSUE THE CERTIFICATE OF WITHDRAWAL AS EARLY AS POSSIBLE. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 16 TH DAY OF MARCH, 2021. SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 16 TH MARCH , 202 1 SB 3 ITA NO. 192 /P A N/ 2018 A.Y. 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - 2, PANAJI 4. THE PR. CIT , PANAJI 5 . , , / DR, ITAT, PANAJI . 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE. 4 ITA NO. 192 /P A N/ 2018 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 12 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12 . 03 .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