M/S OMSHRINIWAS EXTRUSIONS, PUNE V. DCIT,CIRCLE -6, PUNE

ITA 323/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9036 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 06-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHDEVAN A M KRISHNAN
• Section: 13; 119

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 . 292/PUN/2020 MRS. ZUBEDABAI ABDULLA SURANI PLOT NO.78, DILRAS COLONY, ROZA BAHUGH, AURANGABAD - 431 001 PAN : ALVPS4833R ACIT, CIRCLE - 2, AURANGABAD 2016 - 17 2 - 3 . 323/PUN/2020 324/PUN/2020 M/S. OMSHRINIWAS EXTRUSIONS, 2, KASHI APARTMENT, GURUWAR PETH, PUNE - 411 002 PAN: AAAFO9995Q DCIT, CIRCLE - 6, PUNE. 2005 - 06 2006 - 07 4 . 357/PUN/2020 LAXMANRAO PHAKIRA BHANUSE 350/2, AMRUT GAURI KUNJ APARTMENT, MANGALWAR PETH, KOLHAPUR - 416 012 PAN: AUCPB7154N ITO, WARD - 1(5), KOLHAPUR. 2011 - 12 5 . 504/PUN/2018 KVR INDUSTRIAL PARK PVT. LTD. OFFICE NO.102, 1 ST FLOOR, ICC TRADE TOWER, SENAPAT BAPAT MARG, PUNE - 411 016 PAN :AAECK4036H ITO, WARD - 14(5), PUNE. 2014 - 15 6 - 7 . 917/PUN/2019 918/PUN/2019 SEEMA GANESH WAGH PLOT NO.130, SAMRUDDHI, STATION ROAD, GHANDI NAGAR, AURANGABAD - 431 005 PAN: ACHPW1315R ACIT, CIRCLE - 3, AURANGABAD. 2013 - 14 2015 - 16 8 . 1386/PUN/2019 MARS FIBER PRODUCTS LLP OFFICE 103, SAI HERITAGE ADARSH NAGAR, TINGRE NAGAR, PUNE - 411 032 PAN :AASFM1203H ITO, WARD - 8(3), PUNE 2012 - 13 2 VSV GROUP OF 1 8 CASES 9 . 1734/PUN/2019 LEENA SHANKAR AHUJA BLOCK NO.137/11, GANDINAGAR, KOLHAPUR - 416 119 PAN : AHDPA5260C ITO (CENTRAL) , KOLHAPUR 2009 - 10 10. 1735/PUN/2019 SHANKAR BAKSHRAM AHUJA BLOCK NO.137/11, GANDINAGAR, KOLHAPUR - 416 119 PAN : AHDPA5261D ITO (CENTRAL), KOLHAPUR 2009 - 10 11. 1988/PUN/2017 EKNATH KHANDERAO JADHAV C/O. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL - 3, BUSINESS BAY, PLOT NO.54, WELLESELY ROAD, PUNE - 411 001 PAN : ABGPJ9626A ITO, WARD - 2(3), AURANGABAD 2014 - 15 12. 832/PUN/2018 SHRI VARUN SANJIV KAUSHIK 9, SILVER WOODS APARTMENTS, BEHIND INDIAN OIL PUMP, GANGAPUR ROAD, ANANDVALLI, NASHIK - 422 013 PAN : AOHPK7729P ITO, WARD - 1(3), NASHIK 2014 - 15 13 . 1375/PUN/2018 SURESH BALGONDA PATIL B1, AMIT APARTMENTS, NEAR APTA POLICE CHOWKI, SHIVAJINAGAR (N), SANGLI - 416 416 PAN :ABPPP6265Q JCIT, RANGE - 2, SANGLI 2006 - 07 14 . 941/PUN/2019 VIKAS LAXMAN TANDALE 235, B WARD, LAXRATHI NIWAS, MARUTI MANDIR, SUBHASH ROAD, MALKAPUR - 415 101 PAN : AKHPT1182H ITO, WARD - 1(2), KOLHAPUR. 2012 - 13 15 . 559/PUN/2019 M/S. NILKANTESHWER SERVA SEVA TRUST AP. SHIVAJINAGAR, TAL. BARAMATI, DIST. PUNE - 413 102 PAN: AAATN0849A ITO, WARD - 2(2), PUNE 2011 - 12 16 . 1721/PUN/2019 KRISHNAHARI BASAPPA BANDA (HUF) THROUGH KARTA BASVARAJ K. BANDA , 108, SAKHAR PETH, SOLAPUR NORTH - 413 005 PAN: AAAHB9260K ACIT, CIRCLE - 2, SOLAPUR 2016 - 17 3 VSV GROUP OF 1 8 CASES 17 . 805/PUN/2018 SMT. SMRUTI TUSHAR JINTURKAR PLOT NO.49, SAPTASHRUNGI COLONY, OLD GANGAPUR NAKA, NASHIK, PUNE - 422 005 PAN :AFQPJ6784H ITO, WARD - 1(3), NASHIK 2014 - 15 18 . 833/PUN/2018 MS. STUTI SANJIV KAUSHIK 9, SILVER WOODS APARTMENTS, BEHIND INDIAN OIL PUMP, GANGAPUR ROAD, ANANDVALLI, NASHIK - 422 013 PAN : BMAPK4131K ITO, WARD - 1(3), NASHIK 2014 - 15 A SSESSEE BY : SHRI VIKAS AGARWAL MRS . SNEHAL BOTE SHRI PRAMOD SHINGTE NONE APPEARED: S L . NO.1, 4, 5, 12,13,16,17 & 18 REVENUE BY : SHRI MAHDEVAN A.M. KRISHNAN / DATE OF HEARING : 19 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 19 . 03 .2021 / ORDER THIS BUNCH OF APPEALS PREFERRED BY THE ASSESSEE S FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE S THROUGH VIDEO CONFERENCE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT 4 VSV GROUP OF 1 8 CASES TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTI VE WITHDRAWAL APPLICATION S ALONG WITH FORM - 3 IN THIS REGARD. IN SOME OF THE ABOVE APPEALS I.E. SL. NO. 1, 4, 5, 12,13,16,17 & 18, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 HAVE BEEN FILED THE ASSESSEE OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF ASSESSEE S ARE DISMISSED BEING WITHDRAWN. 4 . IN THE RESULT , ALL THE APPEAL S OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 19 TH DAY OF MARCH , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 19 TH MARCH , 202 1 SUJEET/ SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. CONCERNED CIT(APPEALS) 4. CONCERNED CIT 5 . , , , / DR, ITAT, SMC BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 VSV GROUP OF 1 8 CASES DATE 1 DRAFT DICTATED ON 19 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19 . 03 .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