Sidel India Private Ltd., Pune V. Assistant Commissioner of Income-tax, Pune

ITA 784/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9159 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-03-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 31-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KUNAL JAIN
• 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. 784 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 SIDEL INDIA PRIVATE LIMITED B - 19, MAHALUNGE VILLAGE, CHAKAN INDUSTRIAL AREA, TALUKA - KHED, PUNE - 410 501. PAN : AADCS3772P ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 10, PUNE / RESPONDENT . / ITA NO. 170/PUN/2018 / ASSESSMENT YEAR : 2013 - 14 M/S. SIDEL INDIA PRIVATE LIMITED B - 19, MAHALUNGE VILLAGE, CHAKAN INDUSTRIAL AREA, TALUKA - KHED, PUNE - 410 501. PAN : AADCS3772P ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 10, PUNE / RESPONDENT 2 ITA NO. 784 /PUN/20 17 ITA NO.170/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 A SSESSEE BY : SHRI KUNAL JAIN REVENUE BY : SHRI VIJAY BHASKAR REDDY / DATE OF HEARING : 18 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 19 . 03 .2021 / ORDER THE APPEAL IN ITA NO.784/PUN/2017 PREFERRED BY THE ASSESSEE EMANATES FROM THE DIRECTION OF THE LD. DISPUTE RESOLUTION PANEL - 3, MUMBAI DATED 15.12.2016 FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. THE APPEAL IN ITA NO.170/PUN/2018 PREFERRED BY THE ASSESSEE EMANATES FROM THE ASSESSMENT ORDER DATED 27.11.2017 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. COUNSEL FOR THE ASSESSEE FILED LETTER S DATED 18.03.2021 & 19 .03.2021 SEEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ISSUE INVOLVED IN THIS APPEAL STANDS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND THE ASSESSEE HAS RECEIVED FROM - 3. THE ASSESSEE HAS NOTICED THAT THERE ARE CERTAIN DIFFERENCES BETWEEN THE AMOUNT PAYABLE/RECEIVABLE AS PER FORM - 3 AS PER ASSESSEES WORKING AND THEREFORE, THE ASSESSEE IS IN DISCUSSION WITH THE ASSESSING OFFICER AND PRINCIPLE COMMISSIONER OF INCOME TAX TO RECONCILE THE DIFFERENCES. THE ASSESSEE IS READY TO WITHDRAW THE APPEAL UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. THE LD. DR HAS NO OBJECTION IN CASE THE A SSESSEE WISHES TO WITHDRAW THE APPEAL S . 3 ITA NO. 784 /PUN/20 17 ITA NO.170/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE TO 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 BEFORE THIS TRIBUNAL. 5. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 19 TH DAY OF MARCH , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 19 TH MARCH , 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, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 784 /PUN/20 17 ITA NO.170/PUN/2018 A.Y S . 2012 - 13 & 2013 - 14 DATE 1 DRAFT DICTATED ON 18 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18 . 03 .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