SANDVIK IT SERVICES AB (FORMERLY KNOWN AS AB SANDVIK INFORMATION SYSTEMS),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),CIRCLE-2, PUNE, PUNE
आयकर अपीलीय अिधकरण ”सी” Ɋायपीठ पुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “C” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.111/PUN/2022
िनधाᭅरण वषᭅ / Assessment Year: 2017-18
AB Sandvik Coromant,
C/o.Sandvik Coromant India
Private Limited,
Mumbai Pune Road, Dapodi,
Pune – 411012. Maharashtra.
V s
The Assistant
Commissioner of Income
Tax(international
Taxation), Circle-1,
Pune.
PAN: AABCA5161C
Appellant/ Assessee
Respondent / Revenue
आयकर अपील सं. / ITA No.225/PUN/2023
िनधाᭅरण वषᭅ / Assessment Year: 2019-20
Sandvik IT Services AB
(Formerly known as AB
Sandvik Information Systems),
C/o.Sandvik Coromant India
Private Limited,
Mumbai Pune Road, Dapodi,
Pune – 411012. Maharashtra.
V s
The Assistant
Commissioner of Income
Tax(international
Taxation), Circle-2,
Pune.
PAN: AADCA5375J
Appellant/ Assessee
Respondent / Revenue
आयकर अपील सं. / ITA No.255/PUN/2023
िनधाᭅरण वषᭅ / Assessment Year: 2019-20
Sandvik AB,
C/o.Sandvik Coromant India
Private Limited,
Mumbai Pune Road, Dapodi,
Pune – 411012. Maharashtra.
V s
The Assistant
Commissioner of Income
Tax(international
Taxation), Circle-2,
Pune.
PAN: AAHCS7486E
Appellant/ Assessee
Respondent / Revenue
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
2
आयकर अपील सं. / ITA No. 435/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year: 2020-21
Sandvik IT Services AB
(Formerly known as AB
Sandvik Information Systems),
C/o.Sandvik Coromant India
Private Limited,
Mumbai Pune Road, Dapodi,
Pune – 411012. Maharashtra.
V s
The Assistant
Commissioner of Income
Tax(international
Taxation), Circle-2,
Pune.
PAN: AADCA5375J
Appellant/ Assessee
Respondent / Revenue
आयकर अपील सं. / ITA No. 627/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year: 2020-21
Sandvik AB,
C/o.Sandvik Coromant India
Private Limited,
Mumbai Pune Road, Dapodi,
Pune – 411012. Maharashtra.
V s
The Assistant
Commissioner of Income
Tax(international
Taxation), Circle-2,
Pune.
PAN: AAHCS7486E
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Yash Inamdar – AR
Revenue by Shri Prakash L Pathade – CIT(DR)
Date of hearing
02/06/2025
Date of pronouncement 03/06/2025
आदेश/ ORDER
PER BENCH :
These Five Appeals filed by the assessees are directed against the separate orders of (IT) Circle-1, and (IT) Circle-2, u/s.143(3) rws
144C(13) Pune for the A.Y.2017-18 and A.Y.2019-20, A.Y.2020-21
respectively. All these five appeals were heard together and are being disposed off by this common order for the sake of convenience.
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
3
2. At the outset of hearing, ld.AR for the assessee submitted that they are in receipt of Form 2 under VSVS Scheme-2024, therefore, assessee intends to withdraw all these five appeals. Ld.AR filed written requests(five) for withdrawal are as under :
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeals of assessee are dismissed as withdrawn.
ITA Nos.111/PUN/2022, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]
8
4. In view of the above, we permit to withdraw all five appeals of the assessees. Accordingly, grounds of appeal raised by the assessees in all the appeals are dismissed as withdrawn.
In the result, five appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open Court on 03 June, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; ᳰदनांक / Dated : 03 June, 2025/ SGR
आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “सी” बᱶच, पुणे / DR,
ITAT, “C” Bench, Pune.
गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.