M/s. Sonigara Jewellers Pvt.Ltd, Pune V. Deputy Commissioner of Income tax, Pune

ITA 463/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1413 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-06-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KALYANAM SRINIVASAN
• Section: 13

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. 463 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 M/S. SONIGARA JEWELLERS PVT. LTD. 858/59, A 2, RAMSUKH VAISHNAV, RAVIWAR PETH, PUNE - 411 002 PAN : AAJCS7349N ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE. / RESPONDENT . / ITA NO. 356/PUN/2020 / ASSESSMENT YEAR : 2012 - 13 M/S. SONIGARA JEWELLERS PVT. LTD. 858/59, A 2 RAMSUKH VAISHNAV, RAVIWAR PETH, PUNE - 411 002 PAN : AAJCS7349N ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE. / RESPONDENT A SSESSEE BY : SHRI KALYANAM SRINIVASAN REVENUE BY : SHRI S.P WALIMBE 2 ITA NO. 463 /PUN/20 17 ITA NO.356/PUN/2020 A.Y. 2012 - 13 / DATE OF HEARING : 06 .0 7 .2021 / DATE OF PRONOUNCEMENT : 06 . 0 7 .2021 / ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE LD. CIT(APPEALS) - 4, PUNE DATED 30.12.2016 AND 31.01.2020 RESPECTIVELY FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE 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 RESPECTIVE WITHDRAWAL APPLICATIONS 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 APPEALS OF ASSESSEE ARE DI SMISSED BEING WITHDRAWN. 4. IN THE RESULT , BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 06 TH DAY OF JU LY , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 06 TH JU LY , 202 1 . SB 3 ITA NO. 463 /PUN/20 17 ITA NO.356/PUN/2020 A.Y. 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS) - 4, PUNE. 4. THE PR. CIT - 3, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 463 /PUN/20 17 ITA NO.356/PUN/2020 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 06 .0 7 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 .07 .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