Gestamp Automotive India Private Limited, Pune V. Assistant Commissioner of Income-tax, Circle -9, Pune

ITA 2036/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8370 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 17-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2; 143(3); 201; 20

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. 2036 /PUN/201 9 / ASSESSMENT YEAR : 20 1 5 - 1 6 GESTAMP AUTOMOTIVE INDIA PR IVATE LIMITED (GESTAMP INDIA) E1(PART), CHAKAN MIDC PHASE III, VILLAGE NIGHOJE MHALUNGE, KHARABWADI, PUNE 410501 PAN: AA DC G1520D VS. A CIT , CIRCLE 9 , PUNE APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 23 - 1 0 - 201 9 PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W.S. 144C(13) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) IN RELATION TO THE ASSE SSMENT YEAR 201 5 - 1 6 . 2. BEFORE US , THE ASSESSEE HAS FILED A LETTER DATED 08 - 01 - 2021 SEEKING PERMISSION TO WITHDRAW THE APPEAL AS IT HAS APPLIED FOR VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES A SSESSEE BY SHRI RAJENDRA AGIWAL (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 . 2036 /PUN/ 20 1 9 GESTAMP AUTOMOTIVE INDIA PVT. LTD. 2 VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER, READ AS UNDER : IN CONNECTION WITH THE CAPTIONED SUBJECT, THE ABOVE - MENTIONED APPEAL IS FIXED FOR HEARING BEFORE YOUR HONOURS ON 14 JANUARY 2021. IN THIS REGARD, WE WOULD LIKE TO SUB MIT BEFORE YOUR HONOURS THAT, WE HAVE FILED DECLARATION FOR DI SPUTE RESOLUTION UNDER THE VSV ACT FOR THE YEAR UNDER CONSIDERATION. IN VIEW OF THE SAME, WE WISH TO WITHDRAW THE APPEAL FILED BEFORE YOUR HONOURS FOR THE YEAR MENTIONED ABOVE. IN CASE THE OUTCOME OF THE RESOLUTION UNDER THE VSV ACT FAILS TO ATTAIN FINAL ITY, WE REQUEST YOUR HONOURS TO GRANT LIBERTY TO IT TO RESTORE THE APPEAL FOR THE AFOREMENTIONED YEAR BEFORE YOUR HONOURS. ACCORDINGLY, WE REQUEST YOUR HONOURS TO PASS THE ORDER CONSIDERING THE ABOVE AND OBLIGE. DO LET US KNOW IN CASE YOUR HONOURS REQUIR E ANY FURTHER INFORMATION / CLARIFICATION. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF ASSESSEE 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 . 2036 /PUN/ 20 1 9 GESTAMP AUTOMOTIVE INDIA PVT. LTD. 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 . 2036 /PUN/ 20 1 9 GESTAMP AUTOMOTIVE INDIA PVT. LTD. 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 SECOND 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.