Vehma International OF America,Inc., Pune V. Deputy Commissioner of Income-tax, (IT),Circle-2, Pune

ITA 1922/PUN/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8369 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER I TA NO. 1922 /PUN/201 8 / ASSESSMENT YEAR : 20 1 3 - 1 4 VEHMA INTERNATIONAL OF AMER ICA, INC. C/O MAGNA AUTOMOTIVE INDIA PVT. LTD. [ FORMERLY COSMA INTERNATIONAL (INDIA) PRIVATE LIMITED ] 1 ST FLOOR, KAPIL ZENITH, SURVEY NO.55, HISSA NO.1, BAVDHAN KHURD, PUNE PAN: AA DCV6859L VS. D CIT (INTL. TAX), CIRCLE 2, PUNE APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 15 - 02 - 2017 PASSED BY THE ASSESSING OFFICER U/S 144C(13) R.W.S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) IN RELATION TO THE ASSE SSMENT YEAR 2013 - 14 . A SSESSEE BY SHRI KISHOR PHADKE (WITHDRAWAL APPLICATION) RE VENUE BY SHRI SHIVRAJ MOREY DATE OF HEARING 14 - 0 1 - 202 1 DATE OF PRONOUNCEMENT 15 - 0 1 - 2021 ITA NO . 1922 /PUN/ 20 1 8 VEHMA INTERNATIONAL OF AMERICA 2 2. BEFORE US , THE LD. AR HAS FILED A LETTER DATED 08 - 01 - 2021 SEEKING PERMISSION TO WITHDRAW THE APPEAL AS THE ASSESSEE HA D RECEIVED FORM NO.3 UNDER VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE REL EVANT CONTENTS OF SUCH LETTER, READ AS UNDER : HEARING FOR THE ABOVE REFERRED APPEAL IS SCHEDULED ON 14/01/2021. APPELLANT HAS APPLIED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS RECEIVED FORM - 3 FROM THE LEARNED PCIT. COPY OF FORM - 3 IS ENCL OSED HEREWITH. CONSIDERING THE FACT, APPELLANT REQUESTS THE HONOURABLE BENCH TO KINDLY ALLOW APPELLANT TO WITHDRAW THE PRESENT APPEAL AND OBLIGE. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF LD. AR TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY , 202 1 . SD/ - SD/ - (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 15 TH JANUARY , 202 1 GCVSR ITA NO . 1922 /PUN/ 20 1 8 VEHMA INTERNATIONAL OF AMERICA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE DRP - 3, MUMBAI 4. 5. THE CONCERNED CIT, PUNE , , C / DR C , ITAT, PUNE 6. / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 1922 /PUN/ 20 1 8 VEHMA INTERNATIONAL OF AMERICA 4 DATE 1. DRAFT DICTATED ON 14 - 0 1 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 4 - 0 1 - 202 1 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SE COND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.