YASHASHREEE DEVELOPERS, Pune V. Income Tax Officer, TDS, Pune

ITA 875/PUN/2022

AI Insights

The case involves Yashashree Developers, who appealed against a letter dated 20.08.2018 from the Income Tax Officer, TDS-3, Pune, concerning the assessment year 2015-16. The letter was not a formal order but a communication regarding tax deductions at source (TDS). The appeal was heard by the Income Tax Appellate Tribunal, Pune Bench, where the defect in the appeal's basis was pointed out. The assessee's representatives, upon realizing the non-appealability of the letter, requested to withdraw the appeal, which was granted by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134348 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 05-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.875/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Yashashree Developers, Panash, Sr.No.172, Hissa No.3/1, Wakad, Pune – 411027. PAN: AABFY 0883 E Vs The Income Tax Officer, TDS-3, Pune. Appellant/ Assessee Respondent / Revenue Assessee by Shri Vishnudas Bangad & Shri Charudas Upasani – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 10/02/2023 Date of pronouncement 15/02/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)[NFAC], Delhi for the A.Y.2015-16 dated 07.10.2022 emanating from the Letter of ITO, TDS-3, Pune, dated 20.08.2018. 2. Thus, the assessee had filed an appeal against the “Letter dated 20.08.2018” before the ld.CIT(A). There is no provision to file appeal before ld.CIT(A) against a “letter” of the ITO. ITA No.875/PUN/2022 for A.Y. 2015-16 Yashashree Developers [A] 2 3. The appeal came up for hearing on 10 th February, 2023. At the time of hearing, Shri Vishnudas Bangad & Shri Charudas Upasani – AR’s, appeared on behalf of the assessee. We specifically pointed out the defect to the Authorised Representative. On hearing before the Bench, the ld.AR’s for the assessee submitted that they do not want to pursue the present appeal, hence, the appeal may kindly be permitted to be withdrawn. 4. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn. 5. In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn. 6. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 15 th February, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 15 th Feb, 2023/ SGR* ITA No.875/PUN/2022 for A.Y. 2015-16 Yashashree Developers [A] 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.