Desai Electronics Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 1 (2), Pune

ITA 337/PUN/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4880 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P U N A Y; S P WALIMBE ITA NO S
• Section: 205; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 336/ PUN/20 19 / ASSESSMENT YEAR : 2013 - 14 DESAI ELECTRONICS PVT. LTD. GAT NO.553, KONDHAPUR ROAD, KHED SHIVAPUR, PUNE - 412 205 PAN : AAACD6448G ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1(3), PUNE. / RESPONDENT . / ITA NO. 337/PUN/2019 / ASSESSMENT YEAR : 2014 - 15 DESAI ELECTRONICS PVT. LTD. GAT NO.553, KONDHAPUR ROAD, KHED SHIVAPUR, PUNE - 412 205 PAN : AAACD6448G ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2 ), PUNE. / RESPONDENT A SSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SHRI S.P WALIMBE 2 ITA NO S . 336 & 337 /PUN/20 19 A.Y S . 2013 - 14 & 2014 - 15 / DATE OF HEARING : 29 . 09 .2021 / DATE OF PRONOUNCEMENT : 29 . 0 9 .2021 / ORDER THESE TWO APPEALS PREFERRED BY THE COMMON ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE LD. CIT(APPEALS) - 1, PUNE DATED 20.11.2018 & 22.11.2018 FOR THE ASSESSMENT YEARS 2013 - 14 AND 2014 - 15 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. T HE ASSESSEE BY FILING LETTER DATED 16.08.2021 SUBMITTED THAT HE WANTS TO WITHDRAW THE APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED WITHDRAWAL APPLICATION ALONG WITH FORM - 3 IN THIS REGARD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEE ARE DISMISSED BEIN G WITHDRAWN. 4. IN THE RESULT , APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 29 TH DAY OF SEPTEMBER , 20 2 1 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 29 TH S EPTEMBER , 202 1 . SB 3 ITA NO S . 336 & 337 /PUN/20 19 A.Y S . 2013 - 14 & 2014 - 15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 1, PUNE. 4. THE PR. CIT - 1, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 336 & 337 /PUN/20 19 A.Y S . 2013 - 14 & 2014 - 15 DATE 1 DRAFT DICTATED ON 2 9 .0 9 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 9 .0 9 .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