S M Eberspaecher Exhaust Pvt. Ltd., Pune V. Assistant Commissioner of Income-tax,

ITA 2415/PUN/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0385 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-03-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER I TA NO S . 2413 TO 2417 /PUN/201 6 / ASSESSMENT YEAR S : 20 09 - 1 0 TO 201 3 - 1 4 SM EBE RSPAECHER EXHAUST PVT. LTD. (NOW KNOWN AS SM EXHAUST TECHNOLOGY PVT. LTD.) 12, BHOSALE NAGAR, NEAR GODAVARI APARTMENTS, PUNE 411007 PAN: A AACZ0538K VS. ACIT, C ENTRAL CIRCLE 2(3), PUNE APPELLANT RESPONDENT / ORDER TH IS BATCH OF APPEAL S BY THE SAME ASSESSEE ARE DIRECTED AGAINST CONSOLIDATED ORDER , DATED 1 6 - 0 8 - 201 6 PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 12 , PUNE IN RELATION TO THE ASSESSMENT YEAR S 20 09 - 10 TO 201 3 - 1 4 . 2. BEFORE US , THE LD. AR HAS FILED A LETTER DATED 25 - 0 2 - 2021 SEEKING PERMISSION TO WITHDRAW ALL THE APPEAL S AS THE ASSESSEE HA D RECEIVED FORM NO.3 UNDER VIVAD SE VISHWAS SCHEME A SSESSEE BY SHRI SUMIT SUHANDA (WITHDRAWA L APPLICATION) RE VENUE BY SHRI VITTHAL BHOSALE DATE OF HEARING 1 6 - 0 3 - 202 1 DATE OF PRONOUNCEMENT 16 - 0 3 - 2021 ITA NO S . 2413 TO 2417 /PUN/ 20 1 6 SM EBERSPAECHER EXHAUST PVT. LTD. 2 UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER, READ AS UN DER : THE ABOVE REFERRED APPEAL S ARE FILED BY APPELLANT BEFORE THE HONORABLE BENCH ON 14/10/2016. APPELLANT HAS APPLIED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR ALL THE ABOVE YEARS (I.E. AY 20 09 - 1 0 TO AY 201 3 - 1 4) . APPELLANT HAS ALSO RECEIVED FORM - 3 FROM THE LEARNED PCIT. COPY OF FORM - 3 IS ENCLOSED HEREWITH. CONSIDERING THE FACT, APPELLANT REQUESTS THE HONORABLE BENCH TO KINDLY ALLOW APPELLANT TO WITHDRAW THE PRESENT APPEAL S AND OBLIGE. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECT ION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF LD. AR TO WITHDRAW ALL THE APPEAL S . 4. IN THE RESULT, ALL THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH , 202 1 . SD/ - SD/ - (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 16 TH MARCH , 202 1 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S) - 12 , PUNE 4. THE PR. CIT (CENTRAL ) , PUNE 5. , , A / DR A , I TAT, PUNE; 6. / GUARD FILE . //UE COPY // / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO S . 2413 TO 2417 /PUN/ 20 1 6 SM EBERSPAECHER EXHAUST PVT. LTD. 3 DATE 1. DRAFT DICTATED ON 1 6 - 0 3 - 202 1 SR.PS 2. DRA FT PLACED BEFORE AUTHOR 1 6 - 0 3 - 202 1 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 UPLOADIN G 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.