M/s N. B. Hiremath, Hubbali V. The DCIT, Central Circle, Hubbali

ITA 77/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7376 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH A. CHAURASIA
• Assessee Lawyers: ASHOK G. MUDNUR
• Keywords: TDS

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (AT E - COURT, PUNE) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 330/PAN/2017 OUR LADY OF LOURDES HIGH SCHOOL, UTORDA, MAJORDA, GOA - 403 713 PAN : AAAAO6210H DCIT, CPC, TDS, GHAZIABAD 2013 - 14 2 - 3. 76 & 77 /PAN/2018 M/S. N.B. HIREMATH RENUKA NIWAS, 3 RD CROSS, HOSUR, HUBBALLI S. PARTHASARATHI ADVOCATE NO. 3/1 PRANAVA COMPLEX, 5 TH CROSS, MALLESWARAM, BANGALORE - 560 003 PAN : AABFN2435P DCIT, CENTRAL CIRCLE, HUBBALI 2014 - 15 & 2015 - 16 4. 29/PAN/2018 M/S. VAISHNAVI PROJECTS. PLOT NO.391, MANDOLI ROAD, 3 RD FLOOR, MARATHA COLONY, CONGRESS ROAD, BELAGAVI PAN:AAPFM3483L ITO, WARD - 1(2), BELAGAVI 2013 - 14 A SSESSEE BY : SHRI ASHOK G. MUDNUR SMT. PRATIBHA R. NONE APPEARED : SL. NO.1 REVENUE BY : SHRI DINESH A. CHAURASIA / DATE OF HEARING : 26 . 03 .202 1 / DATE OF PRONOUNCEMENT : 05. 0 4 .2021 2 ITA NO. 330 /P A N/ 2017 ITA NOS.76 & 77/PAN/2018 ITA NO.29/PAN/2018 / ORDER TH ESE BUNCH OF APPEALS PREFERRED BY THE ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSES SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVIS IONS 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. FOR SL. NO. 1, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WITHDRAWAL APPLICATION ALONG WI TH FORM - 3 HAS BEEN FILED BY THE ASSESSEE OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 05 TH DAY OF APRIL , 2021. S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 05 TH APRIL , 202 1 SB 3 ITA NO. 330 /P A N/ 2017 ITA NOS.76 & 77/PAN/2018 ITA NO.29/PAN/2018 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT (APPEALS) , GOA. 4. THE CONCERNED CIT , GOA. 5. , , / DR, ITAT, PANAJI . 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE. 4 ITA NO. 330 /P A N/ 2017 ITA NOS.76 & 77/PAN/2018 ITA NO.29/PAN/2018 DATE 1 DRAFT DICTATED ON 26.03.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05 .0 4 .2021 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