AUGUST FITNESS CARE P.LTD,NEW DELHI V. ACIT, CPC-TDS, GHAZIABAD

MA 256/DEL/2023

AI Insights

The case involves multiple Miscellaneous Applications (MAs) filed by August Fitness Care P. Ltd. against the ACIT, CPC-TDS, Vaishali, Ghaziabad, concerning the assessment years 2013-14, 2014-15, and 2015-16. These applications were related to appeals ITA Nos. 4671 to 4682/Del/2019. The primary legal action was to recall an earlier order of the Tribunal dated 28.08.2020. However, the issues in these appeals were settled under the Vivad se Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes. Consequently, the counsel for the assessee requested to withdraw all the MAs, which was granted by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775865 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-06-2023
• Laws Referred To: Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: ANANYA KAPOOR
• Keywords: TDS

Judgement Text

"MA.Nos.249 to 259/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No.249/Del/2023 (In ITA No.4671/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2013-14 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.250/Del/2023 (In ITA No.4672/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2013-14 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.251/Del/2023 (In ITA No.4673/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2013-14 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Printed from counselvise.com MA.Nos.249 to 259/Del/2023 2 MA No.252/Del/2023 (In ITA No.4674/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2014-15 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.253/Del/2023 (In ITA No.4675/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2014-15 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.254/Del/2023 (In ITA No.4676/Del/2019) िनधा\u0005रणवष\u0005/Assessment Years: 2014-15 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.255/Del/2023 (In ITA No.4677/Del/2019) िनधा\u0005रणवष\u0005/Assessment Years: 2014-15 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Printed from counselvise.com MA.Nos.249 to 259/Del/2023 3 MA No.256/Del/2023 (In ITA No.4678/Del/2019) िनधा\u0005रणवष\u0005/Assessment Years: 2015-16 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.257/Del/2023 (In ITA No.4679/Del/2019) िनधा\u0005रणवष\u0005/Assessment Years: 2015-16 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent MA No.258/Del/2023 (In ITA No.4680/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2015-16 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent & MA No.259/Del/2023 (In ITA No.4682/Del/2019) िनधा\u0005रणवष\u0005/Assessment Year: 2015-16 AUGUST FITNESS CARE P. LTD. H-12, Tropical Building, Connaught Place, New Delhi. PAN No.AAICA4867A बनाम Vs. ACIT, CPC-TDS, Vaishali, Ghaziabad. अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Printed from counselvise.com MA.Nos.249 to 259/Del/2023 4 िनधा\u0005\u0006रतीक ओरसे /Assessee by Ms. Ananya Kapoor, Adv. Shri Shivam Yadav, Adv. & Shri Shashwat Baj राज\u0010वक ओरसे /Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक तारीख/ Date of hearing: 12.06.2025 उ\u0016ोषणाक तारीख/Pronouncement on 12.09.2025 आदेश /O R D E R PER SHRI C.N. PRASAD, J.M. These miscellaneous applications are filed by Assessee to recall the order of the Tribunal dated 28.08.2020 in ITA Nos. 4672 to 4680 & 4682/Del/2019 for the AYs 2013-14, 2014-15 & 2015-16 respectively. 2. Ld. Counsel for the Assessee seeks permission to withdraw all these Miscellaneous Applications as the issues in the appeals have been settled in Vivad se Vishwas Scheme, 2024. 3. In view of the above submissions, all these Miscellaneous Applications of assessee are dismissed as withdrawn. Order pronounced in the open court on 12/09/2025 Sd/- Sd/- (S RIFAUR RAHMAN) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12/09/2025 Printed from counselvise.com MA.Nos.249 to 259/Del/2023 5 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "