MOHAR CREATIONS LLP, PUNE V. ACIT CPC(TDS), Ghaziabad

ITA 2069/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7362 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 24-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE; VITTHAL BHOSALE
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A 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. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 6 . 2069/PUN/2019 2070/PUN/2019 2071/PUN/2019 2072/PUN/2019 2073/PUN/2019 2074/PUN/2019 MOHAR CREATIONS LLP 2 ND FLOOR, 813 PRADEEP CHAMBERS, BHANDARKAR ROAD, PUNE - 411 004 PAN : AAXFM7768C ACIT (CPC) TDS, GHAZIABAD 2014 - 15 (26Q - Q3) 2014 - 15 (26Q - Q4) 2015 - 16 ( 26Q - Q1) 2015 - 16 (26Q - Q2) 2015 - 16 (26Q - Q3) 2015 - 16 (26Q - Q4) 7 - 10 . 1711/PUN/2019 1712/PUN/2019 1713/PUN/2019 1714/PUN/2019 M/S. ANSHUL KARAN DEV ELOPMENT CORPORATION UNIT 501, 5 TH FLOOR, KARAN TEJ BONITA, CTS NO.1187/16, GHOLE ROAD, SHIVAJINAGAR, PUNE - 411 005 PAN: AAHFK7405L ACIT, CENTRAL CIRCLE - 2(4), PUNE 2010 - 11 2011 - 12 2013 - 14 2015 - 16 11 . 792/PUN/2019 JAYDEEP B. KATKAR L/H. OF LATE SHRI B ALASAHEB R AOSAHEB KATKAR R.S. NO.381, E - WARD, RAJARAMPURI, KATKAR MALA, KOLHAPUR - 416 008 PAN: AATPK9146N ACIT, CIRCLE - 2, KOLHAPUR 2014 - 15 1 2 - 16 . 1337/PUN/2019 1338/PUN/2019 1339/PUN/2019 1340/PUN/2019 1341/PUN/2019 NITIN B HIMSEN AGARWAL SECTOR NO.23, PLOT NO.SDC, ESSEN VILLA, NIGDI, PRADHIKARAN, PUNE - 411 044 PAN : AARPA2428D ITO, WARD - 9(1), PUNE 2006 - 07 2007 - 08 2008 - 09 2011 - 12 2012 - 13 2 VSV GROUP OF 25 CASES 17 . 1381/PUN/2019 M/S. DHARASKAR B HASKAR AMRUTRAO (HUF) 31, JAGDAMBA NAGAR, KHAMGAON ROAD, SHEGAON, DIST - BULDHANA PIN - 431 601 PAN :AAFHD6032G DCIT, CIRCLE - 3, NANDED 2008 - 09 18 . 1857/PUN/2019 SUBHASH C HOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN:CNQPB2094G ITO, WARD - 2, JALNA 2015 - 16 19. 1858/PUN/2019 MOTILAL CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: AQVPB5078L ITO, WARD - 2, JALNA 2015 - 16 20. 1859/PUN/2019 MADANLAL CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: CNLPB8884M ITO, WARD - 2, JALNA 2015 - 16 21. 1860/PUN/2019 MOHANLAL CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: BAXPB1983K ITO, WARD - 2, JALNA 2015 - 16 22. 1861/PUN/2019 KISANLAL CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: CNLPB8888H ITO, WARD - 2, JALNA 2015 - 16 23. 1862/PUN/2019 RAJESH CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: AWDPB4514H ITO, WARD - 2, JALNA 2015 - 16 3 VSV GROUP OF 25 CASES 24. 1865/PUN/2019 KANHIYALAL BABULAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: AXWPB7508D ITO, WARD - 2, JALNA 2015 - 16 25. 1868/PUN/2019 CHAMPALAL CHOTELAL BHAGAT 1.10.53, MACHALI KHADAK, OLD KHAVA MARKET, SADAR BAZAR, JALNA PIN - 431 203 PAN: AJYPB2869H ACIT, JALNA CIRCLE, JALNA 2015 - 16 A SSESSEE BY : SHRI K SRINIVASAN ( SL. NO.18 TO 25) NONE APPEARED: SL. NO. 1 TO 17 REVENUE BY : SHRI S.P WALIMBE & SHRI VITTHAL BHOSALE / DATE OF HEARING : 25 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 05 . 0 4 .2021 / 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. IN ALL THESE ABOVE CAPTIONED APPEALS, THE ASSESSEE WANTS TO WITHDRAW THE GROU NDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS 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. 4 VSV GROUP OF 25 CASES 3. THE LD. DR H AS 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 05 TH DAY OF APRIL , 20 2 1 . S D/ - S D/ - PARTHA SARATHI CHAUDHURY INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER / PUNE; / DATED : 05 TH APRIL , 202 1 SUJEET / S B / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT (APPEALS). 4. THE CONCERNED CIT. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 VSV GROUP OF 25 CASES DATE 1 DRAFT DICTATED ON 2 4 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05 . 0 4 .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