Income Tax Appellate Tribunal - Pune
M/S. Cooper Corporation Pvt. Ltd.,, ... vs Pr. Commissioner Of Income-Tax - 3,, on 3 April, 2017
आयकर अपील
य अ धकरण "बी" यायपीठ पण
ु े म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
ी अ नल चतव
ु द
, लेखा सद#य, एवं ी &वकास अव#थी, या यक सद#य के सम( ।
BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM
आयकर अपील सं. / ITA No. 740/PUN/2015
नधा*रण वष* / Assessment Year : 2010-11
M/s. Cooper Corporation Pvt. Ltd.,
Nariman House, Plot No. M-60-1,
Additional M.I.D.C., Post Kodoli,
Satara - 415004
PAN : AAACC9687J
.......अपीलाथ / Appellant
बनाम / V/s.
Pr. Commissioner of Income Tax-3,
Pune
......
यथ / Respondent
Assessee by : Shri Vipin Gujrathi
Revenue by : Shri K.K. Mishra
सन
ु वाई क तार ख / Date of Hearing : 03-04-2017
घोषणा क तार ख / Date of Pronouncement : 03-04-2017
आदे श / ORDER
PER VIKAS AWASTHY, JM :
The appeal has been filed by the assessee against the order of Principal Commissioner of Income Tax-3, Pune dated 30-03-2015 passed u/s. 263 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for the assessment year 2010-11.
2 ITA No. 740/PUN/2015, A.Y. 2010-112. The assessee has filed an application dated 30-03-2017 to withdraw the appeal. The relevant extract of the application reads as under :
"The appellant has filed the above mentioned appeal challenging the assumption of jurisdiction of the honourable Principal Commissioner of Income Tax - 3 Pune (Pr. CIT) to pass order dated 30th March 2015 under section 263 of the Income Tax Act 1961. The honourable Pr. CIT passed order under section 263 of the Income Tax Act and set aside the assessment order dated 26th March 2013 passed by the Joint Commissioner of Income Tax; Satara Range, Satara (hereinafter referred to as "the learned AO). The honourable Pr. CIT further directed the assessing officer to pass a fresh order determining the total income after examination of the facts and legality of the case.
The Assistant Commissioner of Income Tax Satara Circle, Satara (ACIT, Satara) passed the assessment order dated 31st March 2016 under section 143(3) r. w. s. 263 of the Income Tax Act 1961 in accordance with the directions given by the honourable Pr. CIT. without making any change in the assessment order passed u/s. 143 (3) dated 26th March 2013 (further modified on 14th July, 2015 u/s. 143 (3) r/w. Sec. 250 to give effect to the order of the Commissioner of Income Tax (Appeals)-4, Pune dtd. 19th February, 2015). The total assessed income as per the original assessment order and the assessment order passed under section 143(3) r. w. s. 263 of the I T Act has remain unchanged. A copy of the assessment order is enclosed herewith. Therefore, the present appeal has become infructuous and academic. Therefore, the appellant is not interested in pursuing the appeal and the appeal may please be treated as withdrawn."
3. Shri K.K. Mishra representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.
4. In view of the written request made by the assessee/appellant the appeal is dismissed as withdrawn.
Order pronounced in open Court after hearing of the appeal on Monday, the 03rd day of April, 2017.
Sd/- Sd/-
(अ नल चतुव द / Anil Chaturvedi) ( वकास अव!थी / Vikas Awasthy)
लेखा सद!य / ACCOUNTANT MEMBER #या यक सद!य / JUDICIAL MEMBER
पण
ु े / Pune; $दनांक / Dated : 03rd April, 2017 RK 3 ITA No. 740/PUN/2015, A.Y. 2010-11 आदे श क- . त/ल&प अ0े&षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The Principal Commissioner of Income Tax-3, Pune
4. वभागीय त न(ध, आयकर अपील य अ(धकरण, "बी" ब,च, पुणे / DR, ITAT, "B" Bench, Pune.
5. गाड. फ़ाइल / Guard File.
//स या पत त // True Copy// आदे शानस ु ार / BY ORDER, सहायक पंजीकार / Assistant Registrar, आयकर अपील य अ(धकरण, पुणे / ITAT, Pune