Premium Sound Solutions Private Ltd., Pune V. Deputy Commissioner of Income-tax, Pune

ITA 2342/PUN/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5018 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13; 12; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER I TA NO S . 2341 & 2342 /PUN/201 6 / ASSESSMENT YEAR S : 20 1 1 - 1 2 & 201 2 - 1 3 PREM IUM SOUND SOLUTIONS PRIVATE LIMITED, CYBERNEX, 2 ND FLOOR, SOUTH WING, 399, SHANKARSHETH ROAD, SWARGATE, PUNE - 411037 PAN: AA ECP0984D VS. DCIT, CIRCLE - 1(2) , PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : TH ESE TWO APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST COMMON ORDER DATED 2 5 - 0 7 - 201 6 PAS SED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 13 , PUNE IN RELATION TO THE ASSESSMENT YEAR S 20 1 1 - 1 2 AND 201 2 - 1 3 . 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS FILED A LETTER DATED 0 1 - 1 0 - 2020 SEEKING PERMISSION TO WITHDRAW APPEALS AS T HE ASSESSEE HAS RECEIVED FORM 3 I.E. CERTIFICATE UNDER VIVAD SE A SSESSEE BY NONE (WITHDRAWAL APPLICATION ) RE VENUE BY SHRI DEEPAK G ARG DATE OF HEARING 13 - 10 - 2020 DATE OF PRONOUNCEMENT 14 - 10 - 2020 ITA NO S . 2341 & 2342 /PUN/ 20 1 6 PREMIUM SOUND SOLUTIONS PVT. LTD. 2 VISHWAS SCHEME UNDER THE DIRECT TAX ES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTEN TS OF SUCH LETTER , READ AS UNDER : WE HAVE ALREADY PREFERRED AN APPEAL, DETAILS ARE AS UNDER: ASSESSMENT YEAR APPEAL NO DATE OF APPEAL RESPONDENT 2011 - 12 ITA 2341/PUN/2016 07.10.2016 DEPUTY COMMISSIONER OF INCOME - TAX, PUNE 2012 - 13 ITA 2342/PUN/2016 07 .10.2016 IN VIEW OF THE FACT THAT WE HAVE RECEIVED FORM 3 I.E. CERTIFICATE UNDER VIVAD SE VISHWAS SCHEME ON 29 TH SEPTEMBER 2020 AGAINST THESE APPEALS FOR BOTH ASSESSMENT YEARS MENTIONED ABOVE, WE REQUEST YOUR HONOUR TO KINDLY WITHDRAW THE APPEALS. COPI ES OF FORM 3 UNDER THE ABOVE REFERRED SCHEME ARE ENCLOSED FOR YOUR REFERENCE. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF THE LD. AR TO WITHDRAW THE APPEALS . 4. IN THE RESULT, BOTH THE APPE AL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH OCTO BER , 2020 . SD/ - SD/ - ( PARTHA SARATHI CHAUDHURY ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PR ESIDENT PUNE ; DATED : 14 TH OCTOBER , 2020 GCVSR ITA NO S . 2341 & 2342 /PUN/ 20 1 6 PREMIUM SOUND SOLUTIONS PVT. LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 13 , PUNE 4 . 5. THE P CIT - 2 , PUNE , , / DR B , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 13 - 10 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13 - 10 - 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED D RAFT 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 DISPAT CH OF ORDER. *