M/s. Man Trucks India Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 3028/PUN/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8879 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 19-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVAJI B. MORE
• Assessee Lawyers: TUSHAR PATIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.454/PUN/2016, 3028/PUN/2017 & 1959/PUN/2019 नधा रण वष / Assessment Year : 2011-12, 2013-14 & 2015-16 M/s. MAN Trucks India Private Limited, 201-216, Pride Silicon Plaza, Beside Chaturshrungi Temple, Senapati Bapat Road, Bavdhan Khurd, Pune 411 016, Maharashtra PAN : AAECM6932E Vs. DCIT, Circle-14, Pune Appellant Respondent आयकर अपील सं. / ITA No.353/PUN/2016 नधा रण वष / Assessment Year : 2011-12 DCIT, Circle-14, Pune Vs. M/s. Man Trucks India Private Limited, 201-216, Pride Silicon Plaza, Beside Chaturshrungi Temple, Senapati Bapat Road, Bavdhan Khurd, Pune 411 016, Maharashtra PAN : AAECM6932E Appellant Respondent आदेश / ORDER PER BENCH : This batch of four appeals involves three appeals of the assessee for the assessment years 2011-12, 2013-14 & 2015-16 and one appeal of the Revenue for the assessment year 2011-12. Assessee by Shri Tushar Patil Revenue by Shri Shivaji B. More Date of hearing 14-02-2022 Date of pronouncement 14-02-2022 M/s.MAN Trucks India Pvt. Ltd., 2 2. The assessee has filed an application dated 11-02-2022 submitting that a Unilateral Advance Pricing Agreement (in short ‘APA’) has been executed u/s.92CC of the Act and for execution of the APA, the withdrawal of grounds of appeals in relation to transfer pricing adjustment is called for. The ld. DR candidly accepted the position. In view of the foregoing discussion, we allow the parties to withdraw their respective appeals. 3. In the result, all the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 14 th February, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 14 th February, 2022 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The CIT (DRP-3) Mumbai-1, CIT (DRP-3) Mumbai-2, CIT (DRP-3) Mumbai-3, 4. DR, ITAT, ‘C’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M/s.MAN Trucks India Pvt. Ltd., 3 Date 1. Draft dictated on 14-02-2022 Sr.PS 2. Draft placed before author 14-02-2022 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. *