New English High School & Junior Collage, Yavatmal V. Deputy Commissioner of Income Tax CPC (TDS) , Gaziabad

ITA 196/NAG/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7456 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS
• Keywords: TDS
• Section: 195

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (AT E - COURT, PUNE) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 161/NAG/2019 M/S. AUTAR & COMPANY KHAIRI KAMPTEE ROAD, NAGPUR - 440 026 PAN : AADFA3128Q DCIT, CIRCLE - 2, NAGPUR 2014 - 15 2 - 4. 195/NAG/2019 196/NAG/2019 197/NAG/2019 NEW ENGLISH HIGH SCHOOL & JUNIOR COLLAGE NEAT BUS STAND, AT POST RALEGAON, TQ. RALEGAON, DIST.YAVATMAL MAHARASHTRA - 445 402 TAN : NGPN01787C DCIT, CPC(TDS), GAZIABAD 2013 - 14 2014 - 15 2015 - 16 A SSESSEE BY : SHRI KAPIL BAHRI NONE APPEARED : FOR SL. NO. 2 TO 4 REVENUE BY : S MT. AGNES P. THOMAS / DATE OF HEARING : 01 .0 4 .2020 / DATE OF PRONOUNCEMENT : 01 .0 4 .2020 / ORDER TH ESE BUNCH OF 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. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION 2 ITA NO. 161 /NAG /20 19 ITA NOS. 195 TO 197/NAG/2019 UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX V IVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. FOR SL. NO. 2 TO 4 , NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 HAVE BEEN FILED BY THE ASSESSEE OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. 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 APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 01 ST DAY OF APRIL , 2021 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST APRIL , 20 2 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, NAGPUR. 6. / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 161 /NAG /20 19 ITA NOS. 195 TO 197/NAG/2019 DATE 1 DRAFT DICTATED ON 01 .0 4 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01.04 .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