SANDVIK ASIA PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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ITA 339/PUN/2017Status: DisposedITAT Pune24 January 2019AY 2009-104 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee inadvertently filed an appeal before the ITAT instead of the CIT(A). The assessee sought to withdraw the appeal to file it before the correct appellate authority.

What were the issues?

Whether the appeal was filed before the correct appellate authority and the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Pankaj Garg

आदेश / ORDER PER R.S.SYAL, VP :

This appeal filed by the assessee arises out of the order of ACIT, Circle-10, Pune on 20-12-2016 in relation to the assessment year 2009-10.

2.

Before us, the assessee filed a letter dated 22-01-2019 seeking withdrawal of the appeal. The relevant contents of such withdrawal letter, read as under :

2 ITA No.339/PUN/2017 Sandvik Asia Pvt. Ltd.,

“We refer to the captioned appeal scheduled for hearing on 24 January, 2019. In this regard, the Company submits that, it has inadvertently filed an appeal against the order passed by Assessing Officer under section 143(3) r.w.s.263 of the Income-tax Act, 1961 before Hon’ble Income Tax Appellate Tribunal (ITAT) instead of Commissioner of Income-tax (Appeals) [CIT(A)]. Considering this, the Company is in process of filing an appeal before the CIT(A) along with application for condonation of delay and hence ,the Company wishes to withdraw the captioned appeal and requests your Honour’s permission for the same.”

3.

On perusal of the above letter and having no objection from

the side of ld. DR, we allow the request of the assessee to withdraw

the appeal.

4.

In the result, appeal of the assessee is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 24th January, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT

पुणे Pune; �दनांक Dated : 24th January, 2019 सतीश

3 ITA No.339/PUN/2017 Sandvik Asia Pvt. Ltd.,

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The ACIT, Circle-10, Pune िवभागीय �ितिनिध, आयकर अपीलीय 4. अिधकरण, पुणे “बी” / DR ‘B’, ITAT, Pune; 5. गाड� फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.339/PUN/2017 Sandvik Asia Pvt. Ltd.,

Date 1. Draft dictated on 24-01-2019 Sr.PS 2. Draft placed before author 24-01-2019 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 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.

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