Sudharshan Chemical Industries Ltd., Pune v. ACIT, Pune

ITA 439/PUN/2009 | 2004-2005
Pronouncement Date: 28-10-2010 | Result: Dismissed

Appeal Details

RSA Number 43924514 RSA 2009
Assessee PAN AABCS4223P
Bench Pune
Appeal Number ITA 439/PUN/2009
Duration Of Justice 1 year(s) 6 month(s) 12 day(s)
Appellant Sudharshan Chemical Industries Ltd., Pune
Respondent ACIT, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 28-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 28-10-2010
Assessment Year 2004-2005
Appeal Filed On 15-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO ITA NO. 439/PN/09 (ASST. YEAR 2004-05) SUDARSHAN CHEMICAL INDUSTRIES LTD. 162 WELLESLEY ROAD PUNE-411001 PAN NO. AABCS4223P .... APPELLANT VS. ACIT CIRCLE-6 PUNE . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI A.S. SINGH ORDER PER D. KARUNAKARA RAO AM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-III PUNE DATED 20/03/2009 PASSED U/S. 263 OF THE INCOME TAX ACT FOR A.Y 2004-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. APPELLAN T VIDE HIS LETTER DATED 24-08-2010 6 HAS SUBMITTED AS FOLLOWS:- WE HAVE FILED THE ABOVE SAID APPEAL ON 15/04/2009 AGAINST THE ORDER PASSED U/S. 263 BY HONORABLE CIT-III. IN THE SAID O RDER THE HONORABLE CIT III HAS SET ASIDE THE ISSUE TO THE FILE OF THE ASSE SSING OFFICE WITH A DIRECTION TO HIM TO DECIDE THE SAME AFRESH COLLECTI NG FROM THE ASSESSEE ALL THE RELEVANT FACTS AND EVIDENCE. THE ASSESSING OFFI CER ISSUED A NOTICE. THE COMPANY HAS FILED ALL REQUISITE DETAILS ALONGWI TH THE EVIDENCE BEFORE ASSESSING OFFICER. THE ASSESSING OFFICER HAS ACCEPTED ALL THE DETAILS FILED BY THE COMPANY AND PASSED THE ORDER U/S. 143( 3) R.W.S 263 IN THE FAVOUR OF THE COMPANY . HENCE THE MATTER IS BECOME REDUNDANT. WE HEREBY REQUEST TO YOUR HONOUR THAT OUR ABOVE APP EAL MAY KINDLY BE ALLOWED TO BE WITHDRAWN . 3. THUS THE ORDER PASSED BY THE CIT U/S 263 DID NOT RESULT IN MAKING OF ANY ADDITIONS OR RAISED OF ANY DEMAND. THUS THE FRESH ASS ESSMENT PROCEEDINGS WERE DECIDED IN FAVOUR OF THE ASSESSEE. THUS THE ASSESSE E HAS NO GRIEVANCE. IN THESE CIRCUMSTANCES THE COUNSEL REQUESTED TO GRANT PERMISSIO N OF THE WITHDRAWAL OF THIS APPEAL. EVEN THE LD. DR HAS NOTHING MUCH TO AD D ONCE THE APPELLANT HAS SUO MOTU OFFERED NOT TO PURSUE HIS APPEAL. IN VIEW OF THESE S UBSEQUENT DEVELOPMENTS ON CONSIDERING THE ABOVE WE FIND NO RE ASON TO REJECT TO ITA NO. 439/PN/09 A.Y: 2004-05 PAGE 2 OF 2 ASSESSEES REQUEST AND ACCORDINGLY WE HEREBY PERMIT T HE ASSESSEE TO WITHDRAW THE APPEAL. ACCORDINGLY THE GROUNDS RAISED IN THE APP EAL ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 28 TH OCTOBER 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO WARD 8(2) PUNE 3. CIT-V PUNE 4. D.R. ITAT A BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE