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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal preferred by the assessee emanates from the directions issued by the Dispute Resolution Panel (DRP)-III, Mumbai as per grounds of appeal on record.
At the time of hearing, the Ld. AR of the assessee filed a petition dated 19.02.2019 withdrawing the appeal filed before us. The relevant part of the said petition is as under: “We refer to the Appeal filed before the Hon'ble Income Tax Appellate Tribunal ('ITAT') Pune, against the final assessment order passed by the Assistant Commissioner of Income Tax Central Circle 12, Pune under
2 ITA No. 186/PUN/2017 A.Y.2012-13
section 143(3) read with section 144C(13) of the Act for AY 2012-13. The hearing for the above appeal is scheduled on 19 February 2019 before the "B" Bench of the Hon'ble ITAT. In this regard, the Appellant wishes to submit that the learned TPO has passed a rectification order dated 13 February 2019 pursuant to the rectification application filed by the Appellant on 21 January 2019 for rectifying the mistakes apparent from record from the order dated 1 February 2017 (inadvertently dated as 1 February 2016). Copy of the said rectification application was submitted before the Hon'ble members during the course of hearing on 22 January 2019. As per the rectification order, the learned TPO has deleted the entire adjustment amounting to INR 97,62,558 ( Copy of the rectification order dated 13 February 2019 is enclosed as Attachment 1). Accordingly, the appeal before your Honours is academic and has become infructuous. In view of above, we humbly request your Honours to dispose off the appeal.”
On the other hand, the Ld. DR has not opposed regarding withdrawing
of appeal of the assessee.
We have perused the case records and have gone through the
withdrawal petition filed by the assessee before us. There is rectification order
dated 13.02.2019 passed by the Deputy Commissioner of Income Tax,
Transfer Pricing 2(2), Pune u/s.154 of the Income Tax Act, 1961 whereby the
Transfer Pricing Officer deleted the entire adjustment and therefore, the
appeal filed before us has become academic and infructuous.
In view of the matter, we allow the assessee to withdraw the appeal.
Hence, appeal of the assessee is dismissed as ‘withdrawn’.
In the result, appeal of the assessee is dismissed as ‘withdrawn’. 5.
Order pronounced on 20th day of February, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 20th February, 2019. SB
3 ITA No. 186/PUN/2017 A.Y.2012-13
आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-13, Pune. 4. The Pr. CIT-5, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
4 ITA No. 186/PUN/2017 A.Y.2012-13
Date 1 Draft dictated on 19.02.2019 Sr.PS/PS 2 Draft placed before author 19.02.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 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