M/s. Advik Hi-Tech Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 8, Pune

ITA 3097/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3524 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 29-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI , J UDICIAL M EMBER . / I TA NO. 3097 /PUN/20 17 / ASSESSMENT YEAR : 2009 - 10 M/S. ADVIK HI - TECH PVT. LTD. GAT NO.357 /99 , CHAKAN TALEGAON ROAD, VILL. KHARABWADI, TAL. KHED, CHAKAN DIST. PUNE - 410 501 PAN : AACCA3106E ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE. / RESPONDENT . / ITA NO S . 37 & 39/PUN/2018 / ASSESSMENT YEAR S : 2008 - 09 & 2010 - 11 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE. ....... / APPELLANT / V/S. M/S. ADVIK HI - TECH PVT. LTD. GAT NO.357/99, CHAKAN TALEGAON ROAD, VILL. KHARABWADI, TAL. KHED, CHAKAN DIST. PUNE - 410 501 PAN : AACCA3106E / RESPONDENT A SSESSEE BY : SHRI SHARAD SHAH REVENUE BY : SHRI SUDHENDU DAS 2 ITA NO. 3097 /PUN/20 17 ITA NOS.37 & 39/PUN/2018 M/S. ADVIK HI - TECH PVT. LTD. / DATE OF HEARING : 10 .06 .202 1 / DATE OF PRONOUNCEMENT : 10 . 06 .2021 / ORDER THE APPEAL IN ITA NO.3097/PUN/2017 FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 6, PUNE DATED 17.10.2017 FOR THE ASSESSMENT YEAR 2009 - 10 AS PER THE GROUNDS OF APPEAL ON RECORD. THE APPEALS IN ITA NOS.37/PUN/2018 & ITA NO.39/PUN/2018 FILED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 6, PUNE DATED 17.10.2017 FOR THE ASSESSM ENT YEARS 2008 - 09 & 2010 - 11 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED I N THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAVE FILED RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISH TO WITHDRAW THE APPEAL FILED BY THE ASSESSEE . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. W E ALSO DISMISS TH E APPEAL S OF THE REVENUE AS WITHDRAWN WITH THE CONDITION THAT THE REVENUE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEAL BEFORE THIS TRIBUNAL. 3 ITA NO. 3097 /PUN/20 17 ITA NOS.37 & 39/PUN/2018 M/S. ADVIK HI - TECH PVT. LTD. 4. IN THE RESULT , APPEAL OF THE ASSESSEE AND APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 10 TH D AY OF JUNE , 20 2 1 . S D/ - S D/ - S.S. VISWANETHRA RAVI INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER / PUNE; / DATED : 10 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 6, PUNE. 4. THE PR. CIT - 5, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 3097 /PUN/20 17 ITA NOS.37 & 39/PUN/2018 M/S. ADVIK HI - TECH PVT. LTD. DATE 1 DRAFT DICTATED ON 10 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 10 . 06 .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