Raisoni Exports (India) Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 6, Pune

ITSSA 13/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5660 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 12-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , A PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / IT (SS) A NO S . 12 & 13 / PUN /201 8 / ASSESSMENT YEAR S : 20 0 1 - 02 & 200 2 - 03 RAISONI EXPORTS (INDIA) PVT. LTD., POONAM PLAZA, OFFICE NO.401 - 402, 4 TH FLOOR, MARKET YARD ROAD, PUNE 411 037 PAN : AABCR5711K VS. DCIT, CIRCLE - 6, PUNE APPELLANT RESPONDENT / ORDER TH ESE 2 APPEAL S BY THE ASSESSEE ARISE OUT OF THE COMMON ORDER DATED 2 0 - 06 - 2016 PASSED BY THE CIT (A) - 2 , PUNE IN RELATION TO THE ASSESSMENT YEAR S 20 0 1 - 02 & 2002 - 03. 2. BEFORE US, THE DIRECTOR OF THE ASSES SEE HAS FILED LETTER S DATED 14 - 04 - 20 21 SEEKING WITHDRAWAL OF THE APPEAL S . THE RELEVANT CONTENTS OF SUCH LETTER S (EXCEPT APPEAL PARTICULARS) READ AS UNDER : THE APPELLANT RAISONI EXPORTS INDIA PVT. LTD. HAS PREFERRED THE ABOVE MENTIONED APPEAL BEFORE YOUR HONOUR AGAINST THE ADDITIONS MADE IN THE ASSESSMENT ORDER PASSED U/S.153C R.W.S.143(3) OF THE I.T. ACT, 1961 DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL - 6), PUNE FOR AY 2001 - 02 . THE APPELLANT HAS SUBMITTED APPLICATION BEFORE THE DESIGNATED AUTHORITY, HONOURABLE PCIT - 3, PUNE UNDER SECTION 4 O F THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ON 31 ST JANUARY 2021 IN RESPECT OF THE APPEAL PENDING BEFORE YOUR HONOUR FOR THE YEAR UNDER CONSIDERATION. ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY SHRI MAHADEVAN A .M. KRISH A NAN DATE OF HEARING 27 - 04 - 2021 DATE OF PRONOUNCEMENT 27 - 0 4 - 2021 IT SS A NO S. 12 & 13 /PUN/ 201 8 RAISONI EXPORTS (INDIA) PVT. LTD., 2 A COPY OF THE APPLICATION IS ATTACHED HEREWITH FOR YOUR HONOURS REFERENCE. PLEASE REFER ANNEXURE A. THE DESIGNATED AUTHORITY, HONOURABLE PCIT - 3, PUNE HAS PASSED ORDER IN FORM NO.3 UNDER SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 DETERMINING THE AMOUNT OF TAX PAYABLE UNDER THE SAID SCHEME. A COPY OF FORM NO.3 IS ENCLOSED HEREWITH. PLEASE REFER A NNEXURE B. THE APPELLANT HAS PAID THE TAX DETERMINED BY PCIT - 3, PUNE AS PER FORM NO.3. A COPY OF CHALLAN IS ATTACHED HEREWITH FOR YOUR HONOURS REFERENCE. PLEASE REFER ANNEXURE C. AS PER PROVISIONS OF SECTION 4(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ANY APPEAL PENDING BEFORE INCOME TAX APPELLATE TRIBUNAL OR CIT(A) IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PENALTY OF DISPUTED FEES AND TAX ARREARS SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UND ER SECTION 5(1) (FORM 3) IS ISSUED BY DESIGNATED AUTHORITY. THEREFORE, THE APPELLANT HEREBY REQUESTS YOUR HONOUR TO KINDLY PASS THE SUITABLE ORDERS FOR WITHDRAWAL OF APPEAL BY THE APPELLANT AND OBLIGE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WI THDRAWAL OF THE APPEAL S FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL S . 4. IN THE RESULT, THE APPEAL S ARE DISMISSED AS WITHDRAWN. O RDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 27 TH APRIL , 2021 IT SS A NO S. 12 & 13 /PUN/ 201 8 RAISONI EXPORTS (INDIA) PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 2 , PUNE 4. 5. 6. THE P CIT - 3 , PUNE DR, ITAT, A BENCH, PUNE / GUARD FILE . / BY ORD ER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 27 - 04 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27 - 04 - 2021 SR.PS 3. DRAFT PROP OSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.