Aerodry Plastics Automation P.Ltd, New Delhi V. DCIT, Circle-1(2), New Delhi

ITA 1142/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2466 (ITAT-DELHI)
• Duration Of Justice: 3 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 1142/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACC OUNTANT MEMBER I.T.A. NO. 1142/DEL/20 18 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) AERODRY PLASTICS AUTOMATION P. LTD. A-706, PLOT NO. 61, MOD, APARTMENT, VASUNDHARA ENCLAVE, NEW DELHI AACCA0681N (APPELLANT) VS DCIT CIRCLE-1(2) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 28/12/2017 PASSED BY CIT(A)-1, NEW DELHI FOR ASSESS MENT YEAR 2014-15. 2. BEFORE US, THE ASSESSEE HAS FILED APPLICATION D ATED 16/2/2021 WHEREIN THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVA D SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & APPELLANT BY NONE RESPONDENT BY SH. V. K. KATARIA, SR. DR DATE OF HEARING 17.02.2021 DATE OF PRONOUNCEMENT 17.02.2021 2 ITA NO. 1142/DEL/2018 2. THE APPLICATION FURTHER STATES THAT FORM NO. 3 HAS ALSO BEEN ISSUED. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON 17 TH DAY OF FEBRUARY, 2021 SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 17/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 3 ITA NO. 1142/DEL/2018 ASSISTANT REGISTRAR ITAT NEW DELHI