Lap Finance & Consultancy Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 359/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5659 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-05-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , B PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / ITA NO. 359 / PUN /201 8 / ASSESSMENT YEAR S : 20 13 - 14 LAP FINANCE & CONSULTANCY PVT. LTD., OFFICE NOS. 9 & 10, FIFTH FLOOR, AKSHAY COMPLEX, ITI ROAD, AUNDH, PUNE 411 007 PAN : AAACL3209M VS. DCIT, CIRCLE - 14, PUNE APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE ARISE S OUT OF THE ORDER DATED 28 - 11 - 2017 P ASSED BY THE CIT (A) - 7 , PUNE IN RELATION TO THE ASSESSMENT YEAR 20 13 - 14 . 2. BEFORE US, THE ASSES SEE HAS FILED A LETTER DATED 16 - 04 - 2021 SEEKING WITHDRAWAL OF THE APPEA L. THE RELEVANT CONTENTS OF SUCH LETTER READ S AS UNDER : 1. THE APPLICANT ASSESSEE HAD FILED THE ABOVE APPEAL BEFORE YOU ON 16/02/2018 AGAINST THE ORDER OF THE CIT(APPEALS) - 7, PUNE. 2. THE APPLICANT ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME FOR THE AFORESAID APPEAL AND DULY FILED THE FORM NO.1 AND FORM NO. 2 ON 10/03/2021 BEFORE THE PRESCRIBED AUTHORITY. ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY SHRI MAHADEVAN A.M. KRISH A N AN DATE OF HEARING 27 - 04 - 2021 DATE OF PRONOUNCEMENT 27 - 0 4 - 2021 ITA NO. 359 / PUN/ 201 8 LAP FINANCE & CONSULTANCY PRIVATE LIMITED 2 3. THE APPELLANT ASSESSEE DULY RECEIVED THE CERTIFICATE U/S.5(1) OF THE SCHEME IN FORM 3 FROM THE PCIT - 4, PUNE APPROVING THE APPLICATION OF THE A SSESSEE. THE COPY OF FORM 3 IS ENCLOSED HEREWITH FOR YOUR KIND REFERENCE. 4. THE APPLICANT ASSESSEE NEEDS TO SUBMIT THE PROOF OF WITHDRAWING OF APPEAL FOR FILING FORM NO.4 UNDER THE VIVAD SE VISHWAS SCHEME. 5. WITH THIS APPLICATION, THE APPLICANT ASSESS EE WITHDRAWS AFORESAID APPEAL. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. O R DER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 27 TH APRIL , 2021 ITA NO. 359 / PUN/ 201 8 LAP FINANCE & CONSULTANCY PRIVATE LIMITED 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 7 , PUNE 4. 5. 6. THE P CI T - 4 , PUNE DR, ITAT, B BENCH, PUNE / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 27 - 04 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27 - 04 - 2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUN CEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.