Mr Management k/s Denmark, GANDHIDHAM V. The Income Tax Officer, (Intl. Taxn.), GANDHIDHAM

ITA 415/RJT/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2384 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-01-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C S ANGARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI S. S. GODARA, JUDICIAL MEMBER AND SHR I MANISH BORAD, ACCOUNTANT MEMBER [CONDUCTED THROUGH E - C OURT AT AHMEDABAD] MR. MANAGEMENT K/S, DENMARK (VESSEL: MT TORM HELSINGOR), C/O SEA WORLD SHIPPING & LOGISTICS PVT. LTD, ROOM NO. 106, R IASHAB CORNER, PLOT NO . 8, TAGORE ROAD, GANDHIDHAM - KACHCHH - 370201 PAN: AASFM0661P (FOREIGN COMPANY) (APPELLANT) VS INCOME TAX OFFICER, (INTL. TXN), GANDHIDHAM - KACHCHH (RESPONDENT) REVENUE BY : S H RI C.S. ANGARIA, D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 01 - 2 016 DATE OF PRONOUNCEMENT : 08 - 01 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - I T A NO . 415 / RJT /20 15 A SSESSMENT YEAR 2010 - 11 I .T.A NO. 415/RJT /20 12 A.Y. 2010 - 11 PAGE NO MR MANAGEMENT K/S, DENMARK (VESSEL:MT TORM HELSINGOR) VS. ITO(INTL. TXN) 2 THIS ASSESSEE S APPEAL FOR A.Y. 2010 - 11 , AR ISES FROM ORDER OF THE CIT(A), GANDHINAGAR DATED 16 - 03 - 2012 IN APPEAL NO. CIT(A) - GNR/INTL. TAXN. / 108/2010 - 11 , IN PROCEEDINGS UNDER SECTION 172(4 ) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. A PERUSAL OF THE CASE FILE REVEALS THAT THE ASSES SEE HAS FILED A LETTER DATED 12 - 5 - 2015 SEEKING TO WITHDRAW THE INSTANT APPEAL. NONE APPEARS AT ITS BEHEST. THE REVENUE DOES NOT OBJECT THE ASSESSEE S SPECIFIC PLEA THEREIN TO HAVE PAID REGULAR TAX DEMAND OF RS. 4.31 LACS RAISED U/S. 172(4) OF THE ACT. WE ACCEPT THE ASSESSEE S WITHDRAWAL PETITION ACCORDINGLY. 3. THIS APPEAL IS DISMISSED AS WITHDRAWN. ORDER PR ONOUNCED IN THE OPEN C OURT ON 08 - 01 - 201 6 SD/ - SD/ - ( MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 08 /01/2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER , I .T.A NO. 415/RJT /20 12 A.Y. 2010 - 11 PAGE NO MR MANAGEMENT K/S, DENMARK (VESSEL:MT TORM HELSINGOR) VS. ITO(INTL. TXN) 3 ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL , RAJKOT