M/s. Siddhant Consultancy Services Pvt. Ltd., Pune V. Deputy Commissioner of Income-tax,

ITA 542/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0527 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-08-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 20-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 143(3); 92; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO S . 540 TO 542 /PN/20 1 4 / ASSESSMENT YEAR S : 2001 - 02 TO 20 0 3 - 0 4 M/S. SIDDHANT CONSULTANCY SERVICES PVT. LTD., FLAT NO.1202, BUILDING P - 4, EMPIRE ESTATE, CHINCHWAD, PUNE 411019 . / APPELLANT PAN: AA QFS6491M VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), PUNE . / RESPONDENT / APPELLANT BY : SHRI NIKHIL PATHAK / RESPONDENT BY : SHRI SUHAS KULKARNI / RESPONDENT BY : SHRI SUHAS KULKARNI / DATE OF HE ARING : 08 . 11 .201 6 / DATE OF PRONOUNCEMENT: 08 . 11 .201 6 / ORDER PER SUSHMA CHOWLA, J M : ALL THE THREE APPEAL S FILED BY THE ASSESSEE ARE AGAINST CONSOLIDATED ORDER OF CIT(A) - CENTRAL, PUNE , DATED 2 3 . 0 1 .20 1 4 RELATING TO ASSESSMENT YE AR S 2001 - 02 TO 200 3 - 0 4 AGAINST RESPECTIVE ORDER S PASSED UNDER SECTION 143(3) R.W.S. 1 53A(B) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . ITA NO S . 540 TO 542 /PN/20 1 4 M /S. SIDDHANT CONSULTANCY SERVICES PVT. LTD. 2 2. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS FILED A LETTER DATED 07. 11 . 2016 SEEKING PERMISSION TO WITHDRAW THE CAPTIONED APPEAL S , FOR WHICH LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS NOT OBJECTED. ACCORDINGLY, WE ARE GRANTING THE PRAYER OF THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE. THUS, WE DISMISS THE APPEAL S OF ASSESSEE AS HAVING BEEN WITHDRAWN. 3 . IN THE RESULT, ALL THE APPEAL S OF ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF NOVEMBER , 201 6 . SD/ - SD/ - ( ANIL CHATURVEDI ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 8 TH NOVEMBER , 201 6 . / PUNE ; DATED : 8 TH NOVEMBER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE C I T (A) - CENTRAL , PUNE ; 4. / THE C I T - CENTRAL , PUNE ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE