Income Tax Appellate Tribunal - Pune
Dmi Dreaxmaier Manufacturing India ... vs Assistant Commissioner Of Income-Tax, ... on 12 January, 2021
आयकर अपील य अ धकरण "सी " यायपीठ पण
ु े म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND SHRI S.S. VISHWANETHRA RAVI, JM
आयकर अपील सं
. / ITA No.1636/PUN/2019
नधा रण वष / Assessment Year : 2015-16
DMI Draexlmaier Manufacturing India ..Appellant.
Private Limited,
Gat No.307, Gat No.9,11 & 12,
Nanekarwadi Chakan, Taluka Khed,
Pune - 410501.
PAN : AAECD3884A.
Vs.
The Asst. Commissioner of Income Tax,
Circle - 8, Pune. ..Respondent.
Assessee by : Shri Chetan Kotari.
Revenue by : Shri Shivraj Morey.
सन
ु वाई क तार ख / घोषणा क तार ख /
Date of Hearing : 12.01.2021 Date of Pronouncement: 12.01.2021
आदे श/ORDER
This appeal filed by the assessee is directed against the directions of Dispute Resolution Panel - 3, Mumbai dated 27.06.2019 passed u/s 144C(5) of the Income Tax Act, 1961, in relation to the assessment year 2015-16.
2. Before us, the assessee has filed a letter dated 25.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :
"The captioned appeal, that is pending adjudication before the Hon'ble ITAT, was filed by the Appellant on 24 October 2019, against the final assessment order passed by the Assessing Officer dated 26 August 2019.2
In this regard, the Appellant wishes to humbly submit that the Appellant has opted for resolution under the provisions enumerated under the VSV Act.
In order to give effect of the proceedings enumerated under the VSV Act, Rule 5 of the Direct Tax Vivad Se Vishwas Rules, 2020 ('the VSV Rules'), stipulates that the Appellant is liable to withdraw the grounds of appeal, prior to furnishing of Form 4 (intimation of payment).
Therefore, in compliance with the aforesaid Rule, the Appellant hereby submits that the appeal in ITA No.1636/PUN/2019 for A.Y. 2015-16, may be permitted to be withdrawn."
3. The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.
4. In the result, the appeal is dismissed as 'withdrawn'.
Order pronounced in the open Court on 12th day of January, 2021.
Sd/- Sd/-
(S.S. VISHWANETHRA RAVI) (R.S. SYAL)
JUDICIAL MEMBER VICE PRESIDENT
पुणे / Pune; दनांक / Dated : 12th January, 2021. Yamini आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(A)-13, Pune.
4. The Pr.CIT -5, Pune.
.5 िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "C" ब च, / DR, ITAT, "C" Bench, Pune.
गाड फ़ाइल / Guard File.
पुणे
6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.