Honeywell Turbo Technologies (India) Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, (IT) ,Circle -1, Pune

ITA 2586/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7427 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 10-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 2586 /PUN/20 17 / ASSESSMENT YEAR : 2010 - 11 GARRETT MOTION TECHNOLOGIES (INDIA) PRIVATE LIMITED. ( EARLIER KNOWN AS HONEYWELL TURBO TECHNOLOGIES (INDIA) PRIVATE LIMITED AS A LEGAL SUCCESSOR OF HONEYWELL TURBO (INDIA) PRIVATE LIMITED. PLOT NO.4A, RAISONI INDUSTRIAL EST ATE, VILLAGE - MANN, MULSHI, NEAR HINJEWADI PHASE - II, PUNE - 411 057. PAN : AABCH5035J ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE - 1, PUNE / RESPONDENT A SSESSEE BY : SHRI RAJENDRA AGIWAL REVENUE BY : SHRI MAHADEVAN AM KRISHNAN / DATE OF HEARING : 01 .0 4 .2021 / DATE OF PRONOUNCEMENT : 01 . 04 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 13, PUNE DATED 22.08.2017 FOR THE ASSESSMENT YEAR 201 0 - 1 1 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 2586 /PUN/20 17 A.Y. 2010 - 11 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEAL IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FIL ED WITHDRAWAL APPLICATION ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSE E WISHES TO WITHDRAW THE APPEAL . HENCE, W E PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 01 ST DAY OF APRIL , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST APRIL , 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, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 2586 /PUN/20 17 A.Y. 2010 - 11 DATE 1 DRAFT DICTATED ON 01.0 4 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01 .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