M/s. Haworth (India) Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, Circle - 11, Pune

ITA 2931/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4929 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISHWANETHRA RAVI, JM . / ITA NO.2931/PUN/2017 / ASSESSMENT YEAR : 2013-14 M/S. HAWORTH (INDIA) PRIVATE LIMITED, ...APPELLANT. SITE NO.276, RAISONI INDUSTRIAL PARK, VILLAGE MANN, TALUKA MULSHI, HINJEWADI, PUNE 411057. PAN : AAACH8417K. VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 11, PUNE. ..RESPONDENT. ASSESSEE BY : SHRI S.P. CHIDAMBARAM. REVENUE BY : SHRI SHIVRAJ MOREY. / ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE DIRECTIONS OF DISPUTE RESOLUTION PANEL 3, MUMBAI DATED 25.09.2017 PA SSED U/S 144C(5) OF THE INCOME TAX ACT, 1961, IN RELATION TO THE AS SESSMENT YEAR 2013-14. 2. AT THE OUTSET, BEFORE US, LD.A.R. SUBMITTED THAT ASSES SEE HAS FILED DECLARATIONS FOR DISPUTE RESOLUTION UNDER VIVAD SE VISHWAS SCHEME 2020 FOR THE YEAR UNDER CONSIDERATION AND IN VIEW OF THE SAME, HE WISHES TO WITHDRAW THE APPEAL FILED BY THE ASSESSEE. HOWEVER, L D.A.R. DID NOT PRODUCE COPIES OF FORMS 1 TO 3 BEFORE THE BENCH. / DATE OF HEARING : 12.01.2021 / DATE OF PRONOUNCEMENT: 12.01.2021 2 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRA WAL OF THE APPEAL FILED BY THE ASSESSEE. IN VIEW OF NO OBJECTION FROM LD.D.R., THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL WITH THE LIBE RTY TO THE ASSESSEE TO REVIVE THE APPEAL PROCEEDINGS IN CASE OF TH E PR. COMMISSIONER OF INCOME TAX DECLINING TO ISSUE FORM NO.3 CE RTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWA S ACT, 2020 FOR WHATSOEVER REASONS. ACCORDINGLY, THE APPEAL O F THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF JANUARY, 2021. SD/- SD/- (S.S. VISHWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 12 TH JANUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-13, PUNE. 4. THE PR.CIT -5, PUNE. 5 . , , C , / DR, ITAT, C BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.