Gestamp Pune Automotive Pvt Ltd, Pune V. Deputy Commissioner of Income-Tax, Pune

ITA 744/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4960 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP GARG
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 744 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 GESTAMP PUNE AUTOMOTIVE PVT. LTD. ( FORMERLY KNOWN AS SUNGWOO GESTAMP HITECH (PUNE) PRIVATE LIMITED GAT NO.374, 517 - 521 AND 523, VILLAGE - TAKAWE (BK), TAL. VADGAON MAVAL, PUNE - 412 106. PAN : AAMCS2106G ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 9, PUNE. / RESPONDENT . / I TA NO. 280 /PUN/20 18 / ASSESSMENT YEAR : 2013 - 14 GESTAMP PUNE AUTOMOTIVE PVT. LTD. ( FORMERLY KNOWN AS SUNGWOO GESTAMP HITECH (PUNE) PRIVATE LIMITED GAT NO.374, 517 - 521 AND 523, VILLAGE - TAKAWE (BK), TAL. VADGAON MAVAL, PUNE - 412 106. PAN : AAMCS2106G ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 9, PUNE. / RESPONDENT 2 ITA NO. 744 /PUN/20 17 ITA NO.280/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 A SSESSEE BY : SHRI ARIJIT CHAKRA VARTY REVENUE BY : SHRI SANDEEP GARG / DATE OF HEARING : 0 9 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 09 . 02 .2021 / ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT DIRECTIONS OF THE LD. DISPUTE RESOLUTION PANEL (DRP) - 3, MUMBAI DATED 22.12.2016 & 27.09.2017 FOR THE ASSESSMENT YEARS 2012 - 13 & 2013 - 14 RESPECTIVELY AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE B Y FILING AN APPLICATION DATED 04 .0 2 .2021 SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATION UNDER VIVAD SE VISHWAS SCH EME FOR THE CAPTIONED YEAR S I.E. 2012 - 13 & 2013 - 14 AND THE SAID APPLICATION IS IN THE PROCESS AND IS WAITING FOR ACCEPTAN CE OF THE SAME. THE ASSESSEE DID NOT GET FORM 3 FROM THE RESPONDENT. THE ASSESSEE IS READY TO WITHDRAW TH ESE APPEAL S UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. THE L D. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WIT HDRAW THE APPEAL S . 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE T O WITHDRAW THE APPEAL S . 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 S BEFORE THIS TRIBUNAL. 3 ITA NO. 744 /PUN/20 17 ITA NO.280/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 5. IN THE RESULT, APPEAL S OF THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 09 TH DAY OF FEBRUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 09 TH FEBRUARY , 202 1 SB / 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, // TR UE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 744 /PUN/20 17 ITA NO.280/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 DATE 1 DRAFT DICTATED ON 0 9 . 02 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 . 02 .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