M/s. Wilo Mather and Platt Pumps Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, Circle - 10, Pune

ITA 2078/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5293 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 24-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP GARG
• Assessee Lawyers: NISHANT SHAH; SURVI KOLE
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C 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. 745/PUN/2017 M/S. WILO MATHER AND PLATT PUMPS PRIVATE LIMITED MUMBAI - PUNE ROAD, CHINCHWAD EAST, PUNE - 411 019 PAN: AABCD3568L THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 9, PUNE 2012 - 13 2. 3039/PUN/2017 M/S. WILO MATHER AND PLATT PUMPS PRIVATE LIMITED MUMBAI - PUNE ROAD, CHINCHWAD EAST, PUNE - 411 019 PAN: AABCD3568L THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10, PUNE 2013 - 14 3 . 1710/PUN/2018 M/S. WILO MATHER AND PLATT PUMPS PRIVATE LIMITED MUMBAI - PUNE ROAD, CHINCHWAD , PUNE - 411 019 PAN: AABCD3568L THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 10, PUNE 2014 - 15 4 . 2078/PUN/2019 M/S. WILO MATHER AND PLATT PUMPS PRIVATE LIMITED GREAVES COMPOUND MUMBAI - PUNE ROAD, CHINCHWAD EAST, PUNE - 411 019 PAN: AABCD3568L THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 10, PUNE 2015 - 16 A SSESSEE BY : SHRI NISHANT SHAH & SMT. SURVI KOLE REVENUE BY : SHRI SANDEEP GARG / DATE OF HEARING : 0 9 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 09 . 02 .2021 2 WILO MATHER & PLATT PUMPS PVT. LTD. A.Y S . 2012 - 13 TO 2015 - 16 / ORDER THESE FOUR APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT DIRECTIONS OF THE LD. DISPUTE RESOLUTION PANEL (DRP) - 3, MUMBAI DATED 17.11.2016, 24.08.2017, 30.07.2018 & 30.08.2019 FOR THE ASSESSMENT YEARS 2012 - 13, 2013 - 14, 2014 - 15 & 2015 - 16 RESPECTIVELY 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 AND HAS FILED AN APPLICATION ON 0 9.02.2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: NAME : WILO MATHER & PLATT PUMPS PRIVATE LIMITED PAN: AABCD3568L SUBJECT : APPLICATION FOR WITHDRAWAL OF APPEALS PURSUANT TO RECEIPT OF FORM 3 UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 202 0 APPEAL NO.745/PUN/2017, 3039/PUN/2017, 1710/PUN/2018 AND 2078/PUN/2019 THIS IS IN REFERENCE WITH THE HEARING SCHEDULED BEFORE YOUR HONOURS ON 09 TH FEBRUARY, 2021 FOR THE AY 2012 - 13, 2013 - 14, 2014 - 15 & 2015 - 16 IN THIS REGARD, IT IS HUMBLY SUBMITTED THAT THE APPELLANT HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME WITH A VIEW TO SETTLE THE PENDING TAX ON THE VIVID SE VISHWAS SCHEME FROM THE DESIGNATED AUTHORITY DETERMING THE TOTAL TAX ARREARS PAYABLE UNDER FORM - 3. ACCORDINGLY, HONORS. ENCLOSED IS THE WITHD RAWAL APPLICATION ALONG WITH THE RELEVANT ANNEXURES FOR YOUR HONOURS PERUSAL. WE TRUST THE HONBLE MEMBERS SHALL ACCEDE TO OUR REQUEST AND OBLIGE . THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 3 WILO MATHER & PLATT PUMPS PVT. LTD. A.Y S . 2012 - 13 TO 2015 - 16 3. IN THE RESULT , ALL THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 09 TH DAY OF FEBRUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 09 TH FEBRUARY , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 13, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TR UE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 WILO MATHER & PLATT PUMPS PVT. LTD. A.Y S . 2012 - 13 TO 2015 - 16 DATE 1 DRAFT DICTATED ON 0 9 . 02 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 . 02 .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