M/s. P. P. Gogad, Nashik V. Asst. Commissioner of Income Tax, Circle - 1, Nashik, Nashik

ITA 613/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9685 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 14-11-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.613/PUN/2021 िनधाᭅरण वषᭅ / Assessment Year: 2019-20 M/s. P. P. Gogad, Sancheti Apartment, Rachna High School Road, Off Sharanpur Road, Nashik- 422002. PAN : AACFP9784C Vs. ACIT, Circle-1, Nashik Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi [‘the CIT(A)’] dated 15.09.2021 for the assessment year 2019-20. 2. When the matter had come up for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, the appellant filed a letter dated 26.09.2022 seeking permission to withdraw the above captioned appeal. The Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 28.09.2022 Date of pronouncement : 29.09.2022 ITA No.613/PUN/2021 2 relevant contents of the said letter dated 26.09.2022 are reproduced hereunder :- “We kindly request your honour to allow the appellant to withdraw the above referred appeal filed by the appellant for the following reasons 1. The claim of deduction of Rs. 64,979/- on account of employees contribution to provident fund & ESIC is allowed by CIT(A) subject to verification of dates of payment by the Assessing officer. 2. The claim of credit of TDS of Rs. 2,09,657/- is granted u/s. 154 by CPC, Bengaluru, which was not granted while processing the return of income u/s. 143(1) of the Act. Therefore, we once again request your honour to allow us to withdraw the appeal filed by us.” 3. Considering the above contention of the appellant and ld. Sr. DR’s no objection for withdrawal of the present appeal, we hereby grant permission to the assessee to withdraw the present appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’. 4. In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 29 th day of September, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 29 th September, 2022. Sujeet ITA No.613/PUN/2021 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-NFAC, Delhi. 4. The Pr. CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.