Mumbai JNPT Port Road Cp. Ltd, New Delhi V. Addl.CIT, special Range-6, New Delhi

ITA 1051/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5709 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 10-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GAURAV AGARWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.1051/Del./2019 (ASSESSMENT YEAR : 2014-15) Mumbai JNPT Port Road Company Ltd., vs. ACIT, G – 5 & 6, Sector 10, Dwarka, Spl.Range 6, New Delhi – 10 075. New Delhi. (PAN : AADCM0285H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Agarwal, CA REVENUE BY : Ms. Rinku Singh, Sr.DR Date of Hearing : 23.12.2021 Date of Order : 23.12.2021 O R D E R PER ANADEE NATH MISSHRA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 29.11.2018 passed by the ld. CIT(A)-37, Delhi for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2014-15. 2. Ld. Counsel for the assessee filed an application DATED 12.02.2021 seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under ITA No.1051/Del./2019 2 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department. He has also filed Form 4. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 23 rd day of December, 2021. Sd/- sd/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 23 rd day of December, 2021 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-37, Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.