AMBIT SOFTWARE PRIVATE LIMITED, PUNE V. ACIT,(CPC)-TDS, GHAZIABAD

ITA 2102/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7367 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 20

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 . / I TA NO S . 2099 TO 2104 /PUN/20 19 / ASSESSMENT YEAR S : 2013 - 14, 2015 - 16 & 2016 - 17 AMBIT SOFTWARE PVT. LTD. UNIT NO.1048, 1 ST FLOOR, THE CHAMBERS, NAGAR ROAD, VIMAN NAGAR, PUNE - 411 047 PAN : AAFCA9195G ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, (CPC), TDS, GHAZIABAD. / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI S.P WALIMBE / 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. BEFORE US, THE ASSESSEE FILED WITHDRAWAL APPLICATIONS S EEKING PERMIS SION TO WITHDRAW THE APPEALS ON THE GROUND THAT THE ISSUE INVOLVED IN THESE APPEALS STAND SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND 2 ITA NO S . 2099 TO 2104 /PUN/20 19 A.YS.2013 - 14, 2015 - 16 & 2016 - 17 THE SAID APPLICATIONS ARE IN PROCESS AND ARE WAITING FOR ACCEPTANCE OF THE SAME. THE ASSESSEE DID NOT GET FORM 3 FROM THE RESPONDENT. THE ASSESSEE IS READY TO WITHDRAW THE APPEAL UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEALS. HOWEVER, IF THE RESPONDENT DEPARTMENT DISAPPROVES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLI CATION TO RESTORE THE APPEALS BEFORE THIS TRIBUNAL. 5. IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 05 TH DAY OF APRIL , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 05 TH APRIL , 202 1 SUJEET / SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 10, PUNE. 4. THE CIT (TDS), PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO S . 2099 TO 2104 /PUN/20 19 A.YS.2013 - 14, 2015 - 16 & 2016 - 17 DATE 1 DRAFT DICTATED ON 2 5 . 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