M/s Sahyadri Cashew Processors, Kumta V. Deputy Commissioner of Income Tax, Circle - 1, Udupi

ITA 216/PAN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5460 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.216/PAN/2019 ASSESSMENT YEAR 2013-14 M/S. SAHYADRI CASHEW PROCESSORS, H.NO.105, SAHYADRI COMPLEX, HOSAHERWATTA, KUMTA, UTTAR KANNADA 581332, KARNATAKA 581 332 PAN : AAJFS0348G VS. DCIT, CIRCLE-1, UDUPI APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 29.03.2019 PASSED BY THE CIT(A)-10, BENGALURU IN RELA TION TO THE ASSESSMENT YEAR 2013-14. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 05.04. 2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SUCH WITHDRAWAL LETTER READS AS UNDER : AGAINST THE ORDER OF HON.CIT(A)-10, BENGALURU DATE D 29.03.2019, YOUR APPELLANT HAD FILED AN APPEAL BEFORE THE HON.I TAT, PANAJI BENCH, PANAJI ON 07.06.2019 AND HAS BEEN ALLOTTED A PPEAL NUMBER AS ITA NO.216/PAN/2019. YOUR APPELLANT IS AN ELIGIBLE ASSESSEE UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND ACCORDINGLY DECLARATION UNDER THE DTVSV SCHEME, 2020 IN FORM 1 AND FORM 2 WAS E-FILED ON 26 .12.2020. THE ASSESSEE BY SHRI R.K. PIKALE REVENUE BY SHRI PRADEEP KUMAR DATE OF HEARING 13-05-2021 DATE OF PRONOUNCEMENT 13-05-2021 ITA NOS.216/PAN/2019 M/S.SAHYADRI CASHEW PROCESSORS 2 SAME IS ACCEPTED BY HON. PR. COMMISSIONER OF INCOME TAX, PANAJI VIDE ORDER IN FORM 3 BEARING ACK NO.266416570170221 DATED 17.02.2021 (COPY ENCLOSED). YOUR APPELLANT THEREFORE REQUESTS YOUR HONOUR TO KI NDLY CONSIDER THIS SUBMISSION FOR WITHDRAWAL OF APPEAL IN VIEW OF PROV ISIONS OF DTVSV ACT, 2020. IN VIEW OF THE ABOVE, APPEAL MAY KINDLY BE TREATED AS WITHDRAWN. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FR OM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF THE ASSESSEE TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED A S WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY, 2021. SD/- SD /- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 13 TH MAY, 2021 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-10, BENGALURU 4. 5. 6. THE PCIT, MANGALORE DR, ITAT, PANAJI; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NOS.216/PAN/2019 M/S.SAHYADRI CASHEW PROCESSORS 3 DATE 1. DRAFT DICTATED ON 13-05-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13-05-2021 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.