Manisha Infrastructure Pvt. Ltd.,, Aurangabad v. Deputy Commissioner of Income-tax,,

ITA 200/PUN/2016 | 2012-2013
Pronouncement Date: 20-11-2017 | Result: Dismissed

Appeal Details

RSA Number 20024514 RSA 2016
Assessee PAN AAECM2179F
Bench Pune
Appeal Number ITA 200/PUN/2016
Duration Of Justice 1 year(s) 9 month(s) 11 day(s)
Appellant Manisha Infrastructure Pvt. Ltd.,, Aurangabad
Respondent Deputy Commissioner of Income-tax,,
Appeal Type Income Tax Appeal
Pronouncement Date 20-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 20-11-2017
Date Of Final Hearing 15-01-2018
Next Hearing Date 15-01-2018
Last Hearing Date 20-11-2017
First Hearing Date 20-11-2017
Assessment Year 2012-2013
Appeal Filed On 09-02-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE . . . . BEFORE SHRI D.KARUNAKARA RAO AM AND SHRI VIKAS AWASTHY JM . / ITA NO. 200/PUN/2016 / ASSESSMENT YEAR : 2012-13 MANISHA INFRASTRUCTURE PVT. LTD. 319 LABH CHAMBER NEAR GOLDIE CINEMA RAILWAY STATION ROAD AURANGABAD 431 005 PAN : AAECM2179F . / APPELLANT V/S DCIT CIRCLE-1 AURANGABAD . / RESPONDENT ASSESSEE BY : NONE (WITHDRAWAL LETTER DT. 11-11-2017) REVENUE BY : DR. VIVEK AGGARWAL / ORDER PER D. KARUNAKARA RAO AM : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF CIT(A)-1 AURANGABAD DATED 07-12-2015 FOR THE ASSESSMENT YEAR 2012 -13. 2. AT THE OUTSET THERE IS NONE TO REPRESENT THE CASE OF ASSESSEE. HOWEVER ASSESSEE VIDE LETTER DATED 11-11-2017 SOUGHT WITHDRAWAL OF THE APPEAL. THE REASON FOR SUCH WITHDRAWAL AS MENTIONED IN THE REQUEST APPLICATION OF THE ASSESSEE READS AS UNDER : 2. THE ABOVE REFERRED APPEAL IS FIXED FOR HEARING ON 20-11-2017 BEFORE YOUR KIND HONOUR. HOWEVER THE MAIN ISSUE I NVOLVED IN RESPECT OF DISALLOWANCE OF INTEREST OF RS.18 53 799/- PAID ON LATE PAYMENT OF TDS U/S.201A OF THE I.T. ACT STANDS CONCLUDED AGAINST US/APPELLANT BY JURISDICTIONAL BOMBAY HIGH COURT IN THE CASE OF FER RO ALLOYS CORPORATION / DATE OF HEARING :20.11.2017 / DATE OF PRONOUNCEMENT:20.11.2017 2 ITA NO.200/PUN/2016 MANISHA INFRASTRUCTURE PVT. LTD. LTD. VS. CIT (1992) 196 ITR 0406 AND BY APEX COURT IN THE CASE OF BHARAT COMMERCE & INDUSTRIES V. CIT (1998) 230 ITR 733 (SC ). 3. IN VIEW OF THE ABOVE AND CONSIDERING COST OF LI TIGATION APPELLANT MAY PLEASE BE PERMITTED TO WITHDRAW THE APPEAL UND ER REFERENCE AND OBLIGE. 3. LD DR HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL BY THE ASSESSEE. 4. ON PERUSAL OF THE ASSESSEES LETTER AND HAVING NO OB JECTION FROM THE SIDE OF LD. DR WE ALLOW THE REQUEST OF THE ASSESSEE T O WITHDRAW THE APPEAL. ACCORDINGLY THE GROUNDS RAISED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED A S WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF NOVEMBER 2017. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) /JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 20 TH NOVEMBER 2017. / COPY OF THE ORDER FORWARDED TO : / BY ORDER //TRUE COPY// //TRUE COPY// SENIOR PRIVAT E SECRETARY / ITAT PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A)-1 AURANGABAD 4. CIT-1 AURANGABAD 5. B BENCH PUNE; 6. / GUARD FILE.