Kolhapur Udyam Co-Operative Society Ltd, Kolhapur V. Income-tax Officer, Ward - 2(3), Kolhapur

ITA 331/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8730 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO S . 330 & 331 /PUN/20 18 / ASSESSMENT YEAR S : 2012 - 13 & 2014 - 15 KOLHAPUR UDYAM CO - O PERATIVE SOCIETY LTD. 1328/25, Y.P POWARNAGAR, KOLHAPUR. PAN : AAAAK 0364N ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 2(3), KOLHAPUR. / RESPONDENT A SSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 24 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 24 . 03 .2021 / ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE LD. CIT(APPEAL) - 1, KOLHAPUR DATED 12.12.2017 FOR THE ASSESSMENT YEARS 2012 - 13 & 2014 - 15 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION 2 ITA NO S . 330 & 331 /PUN/20 18 A.Y S . 2012 - 13 & 2014 - 15 UNDER THE PROVISIONS ENUMERATED I N THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED AN APPLICATION DATED 26.12.2020 ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWA L. APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 24 TH DAY OF MARCH , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 24 TH MARCH , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 1, KOLHAPUR. 4. THE PR. CIT - 2, KOLHAPUR. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO S . 330 & 331 /PUN/20 18 A.Y S . 2012 - 13 & 2014 - 15 DATE 1 DRAFT DICTATED ON 2 4 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 24 . 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