GHARPURE ENGINEERING & CONSTRUCTION P. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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ITSSA 22/PUN/2017Status: DisposedITAT Pune26 October 2023AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter dated 16.10.2023 seeking to withdraw the instant appeal. The Learned Departmental Representative (DR) stated that they had no objection to this request. Consequently, the Tribunal dismissed the assessee's appeal in terms of the withdrawal request, subject to all just exceptions. The operative direction was to dismiss the appeal. No specific issues arising from the assessment order were decided on merits as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, Gharpure Engineering & Constructions Pvt. Ltd., filed an appeal for Assessment Year 2008-2009 against the order of the CIT(A), Pune-13. The impugned order was passed under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Pune 'B' Bench. The ITAT had scheduled the hearing for the appeal. The assessee subsequently filed a letter dated 16.10.2023 seeking to withdraw the appeal.

What were the issues?

1. Whether the assessee's appeal against the order passed under Section 153A r.w.s. 143(3) of the Act for Assessment Year 2008-2009 should be dismissed as withdrawn. Assessee's Contention: The assessee, through a letter dated 16.10.2023, sought to withdraw the instant appeal filed before the ITAT. Revenue's Contention: The Learned Departmental Representative (DR) had no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 13.10.2023Pronounced: 26.10.2023

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.(S.S.)A.No.22/PUN./2017 Assessment Year 2008-2009 Gharpure Engineering & The DCIT, Central Circle- Constructions Pvt. Ltd., Plot 1(1), Room No.C-401, 4th No.35, D-II Block, MIDC, Floor, ‘C’ Wing, PMT Bldg., Chinchwad, Pune-411019 vs. Shankar Sheth Road, Maharashtra. Swargate, Pune-411037 (Appellant) (Respondent) For Assessee : Shri Percy Pardiwala For Revenue : Shri Ajay Kumar Kesari And Shri M.G. Jasnani Date of Hearing : 13.10.2023 Date of Pronouncement : 26.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment year 2008- 2009, arises against the CIT(A), Pune-13, Pune's Order in case no.CIT(A)-13/DCIT, Central Cir.1(1), Pune/239, 238, 237, 236, 240/2014-15/298, dated 07.09.2016, involving proceedings u/s. 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

The assessee has filed it’s letter dated 16.10.2023 seeking to withdraw the instant appeal as under :

2 I.T.(S.S) A.No.22/PUN./2017

3.

Learned DR has no objection.

4.

We dismiss the assessee’s instant appeal in above terms subject to all just exceptions.

Order pronounced in the open Court on 26.10.2023.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 26th October, 2023 VBP/-

3 I.T.(S.S) A.No.22/PUN./2017

Copy to 1. The applicant 2. The respondent 3. The CIT(A), Pune-13, Pune. 4. The DGIT (Inv.), Pune. 5. D.R. ITAT – ‘B’ Bench, Pune. 6. Guard File.

//By Order// //True Copy //

Assistant Registrar, ITAT, Pune Benches, Pune.

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