M/s. Modern Cafe, Pune V. Pr. Chif Commissioner of Income-Tax , Pune

ITA 352/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2982 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.352/PUN/2020 धििाारण वर्ा / Assessment Year : 2013-14 M/s. Modern Café, 364/365, Shivajinagar, Pune – 411005 PAN : AADFM4737H ......अपीलार्थी / Appellant बिाम / V/s. Pr. Chief Commissioner of Income Tax, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri K. Swaminathan & Shri Amit Kumar Pokale Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 25-08-2022 घोषणा की तारीख / Date of Pronouncement : 26-08-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 11-12-2019 passed by the Chief Commissioner of Income Tax, Pune for assessment year 2013-14. 2. We find that this appeal was filed with a delay of 31 days. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file the appeal in time. Therefore, the delay of 31 days are condoned. 2 ITA No.352/PUN/2020, A.Y. 2013-14 3. The assessee filed an application dated 25-07-2022 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “3. We wish to inform you that we partners have decided to withdraw the appeal filed before your office for the assessment year 2013-14.” 4. Shri M.G. Jasnani, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal. 5. In view of the request made by the assessee the appeal is dismissed as withdrawn. Order pronounced in the open court on 26 th August, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 26 th August, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Chief Commissioner of Income Tax, Pune 4. The Pr. CIT-2, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune