Kimberly-Clark Lever Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 2984/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4364 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-04-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 15-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AO US R W S C OF INCOMETAX ACT
• Section: 144C; 208

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, C PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.2984/PUN/2017 / ASSESSMENT YEARS : 2013-14 KIMBERLY-CLARK LEVER PRIVATE LIMITED, GAT NO.934-937, VILLAGE SANASWADI, TALUKA SHIRUR, PUNE 412 208 PAN : AAACK4647E VS. DCIT, CIRCLE-14, PUNE APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE FINAL ASSESS MENT ORDER DATED 18-10-2017 PASSED BY THE AO U/S.143(3) R.W .S. 144C (13) OF THE INCOME-TAX ACT, 1961 IN RELATION TO THE ASSESSM ENT YEAR 2013-14. 2. BEFORE US, THE AR OF THE ASSESSEE HAS FILED A LETTER DA TED 01-04-2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT C ONTENTS OF SUCH LETTER READS AS UNDER: THE ASSESSEE REFERS TO THE ABOVE-MENTIONED APPEAL FILED BY THE ASSESSEE. IN THIS REGARD, WE ON BEHALF OF AND UNDER THE INSTR UCTIONS OF THE ASSESSEE SUBMIT THAT IT HAS OPTED FOR DISPUTE RESOL UTION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND THE DESIG NATED AUTHORITY ASSESSEE BY SHRI RAJENDRA AGIWAL REVENUE BY SHRI KALIKA SINGH DATE OF HEARING 28-05-2021 DATE OF PRONOUNCEMENT 28-05-2021 ITA NO.2984/PUN/2017 KIMBERLY-CLARK LEVER PRIVATE LIMITED 2 HAS ISSUED FORM 3 ON 09 MARCH 2021 FOR THE AFOREMEN TIONED ASSESSMENT YEAR (COPY OF THE FORM 3 IS ENCLOSED AS ATTACHMENT 1) ACCORDINGLY, THE ASSESSEE SUBMITS THAT IT IS IN THE PROCESS OF FILING FORM 4 AND WISHES TO WITHDRAW THE AFOREMENTIONED AP PEAL FOR THE CAPTIONED YEAR. THE APPELLANT REQUESTS YOUR HONOURS TO ACCEPT THE WITHDRAWAL REQUEST AND ISSUE THE REQUIRED ORDER. FURTHER, THE APPELLANT RESERVES ITS RIGHT TO PROCEE D/CONTINUE WITH APPEAL PROCEEDINGS BEFORE YOUR HONOURS IN CASE ORDE R IN FORM 5 IS NOT ISSUED BY THE DESIGNATED AUTHORITY UNDER THE VSV SC HEME OPTED BY THE APPELLANT. IN CASE YOUR HONOURS REQUIRES ANY FURTHER DETAILS, DO LET US KNOW, THE APPELLANT SHALL BE GLAD TO PROVIDE THE SAME. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 28 TH MAY, 2021 ITA NO.2984/PUN/2017 KIMBERLY-CLARK LEVER PRIVATE LIMITED 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13, PUNE 4. 5. 6. THE PCIT-5, PUNE DR, ITAT, C BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 28-05-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 28-05-2021 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.