M/s. Misumi India Private Limited, Gurgaon V. Deputy Commissioner of Income tax, Pune

ITA 671/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2447 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 21-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KARAN MEHTA
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , J UDICIAL M EMBER . / I TA NO. 671 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 M/S. MISUMI INDIA PRIVATE LIMITED PLOT NO.241, UDYOG VIHAR, PHASE - 1, GURGAON - 122 016 PAN: AAFCM9345Q ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 14, PUNE. / RESPONDENT A SSESSEE BY : SHRI KARAN MEHTA REVENUE BY : SHRI ARVIND KUMAR / DATE OF HEARING : 01 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 01 .1 2 .2020 / ORDER PER S.S. VISWANETHRA RAVI , JM : THIS APPEAL BY THE ASSESSEE AGAINST THE DIRECTIONS DATED 14.12.2 016 PASSED BY THE DISPUTE RESOLUTION PANEL - 3 (WZ), MUMBAI [ DRP ] FOR THE ASSESSMENT YEAR 201 2 - 13 . 2 ITA NO. 671 /PUN/20 17 A.Y. 2012 - 13 2. SHRI KARAN MEHTA, THE LD. AR SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME FOR THE CAP TIONED YEAR I.E. 2012 - 13 AND THE SAID APPLICATION IS IN THE PROCESS. THE ASSESSEE DID NOT GET FORM 3 FROM THE RESPONDENT. 3. SHRI ARVIND KUMAR, THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE T O WITHDRAW THE APPEAL . HOWEVER, IF THE RESPONDENT DEPARTMENT DISAPPROVES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEAL BEFORE THIS TRIBUNAL . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 01 ST DAY OF DECEMBER , 20 20 . SD/ - SD/ - R.S.SYAL S.S. VISWANETHRA RAVI VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST DECE MBER , 2020. SB 3 ITA NO. 671 /PUN/20 17 A.Y. 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 13, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 671 /PUN/20 17 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 01 .1 2 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01.12 .2020 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