M/s. Web Line Engineers, Kolhapur V. Pr. Commissioner of Income-tax-2, Kolhapur

ITA 922/PUN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9784 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KESANG V SHERPA
• Keywords: Set aside
• Section: 143(3); 263; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO S . 922, 923 & 924 /PUN/20 18 / ASSESSMENT YEAR S : 2009 - 10, 2010 - 11 & 2011 - 12 M/S. WEB LINE ENGINEERS, 4/E, SAI APARTMENT, SHIVSAMPADA PARISAR, OPP. UDYOG BHAVAN, ASSEMBLY ROAD, KOLHAPUR - 416 001. PAN : AAAFW8811B ....... / APPELLANT / V/S. THE PR. COMMISSIONER OF INCOME TAX - 2, KOLHAPUR. / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SMT. KESANG V. SHERPA / DATE OF HEARING : 06 .0 7 .2020 / DATE OF PRONOUNCEMENT : 06 .0 7 .2020 / ORDER PER BENCH: THESE THREE APPEAL S PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDERS OF THE LD. PR. COMMISSIONER OF INCOME TAX - 2, PUNE DATED 28.03.2018 FOR THE ASSESSMENT YEARS 2009 - 10, 2010 - 11 & 2011 - 12 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO S . 922, 923 & 924 /PUN/20 18 A.YS.2009 - 10, 2010 - 11 & 2011 - 12 2. ONE APPLICATION HAS BEEN RECEIVED ON 06. 07.2020 PRAYING FOR WITHDRAWING THE SE APPEAL S BY STATING AS FOLLOWS: MOST RESPECTFULLY, IT IS SUBMITTED THAT THE AFORESAID APPEAL(S) HAS BEEN FIXED FOR HEARING ON MONDAY, 6 TH JULY, 2020. THESE APPEAL(S) ARE AGAINST THE ORDER UNDER SECTION 263 BY PR. CIT, KOLHAPUR SETTING ASIDE THE ASSESSMENT UNDER SECTION 143(3) R.W.S.147 TO THE FILE OF AO FOR DE NOVO EXAMINATION AND DISALLOWANCE OF 100% OF HAWALA PURCHASES INSTEAD OF RESTRICT ING THE SAME TO GP RATIO. DURING THE SET ASIDE PROCEEDINGS, AO HAS ACCEPTED THE CONTENTIONS OF ASSESSEE AND PASSED THE ASSESSMENT ORDER WITHOUT ANY FURTHER ADDITIONS. AS SUCH PROCEEDING WITH SAID APPEALS BEFORE ITAT WOULD BE OF ONLY ACADEMIC INTEREST AN D THEREFORE, WE DESIRE WITH PERMISSION OF HONBLE BENCH TO WITHDRAW ALL THE APPEALS BEARING ITA NO. ITA/922 - 924/PUN/2018. THE LD. DR HAS NOT OBJECTED TO THE PRAYER OF THE ASSESSEE FOR WITHDRAWAL OF THE SE THREE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 3. IN THE RESULT, ALL THE APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN . ORDER PRO NOUNCED ON 06 TH DAY OF JU LY , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 06 TH JU LY , 2020. SB 3 ITA NO S . 922, 923 & 924 /PUN/20 18 A.YS.2009 - 10, 2010 - 11 & 2011 - 12 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE PR. CIT - 2, KOLHAPUR. 4 . , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 922, 923 & 924 /PUN/20 18 A.YS.2009 - 10, 2010 - 11 & 2011 - 12 DATE 1 DRAFT DICTATED ON 0 6 .0 7 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 .07 .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