Arian Infotech Pvt Ltd, New Delhi V. DCIT Circle 3(1), New Delhi

ITA 1183/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9991 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 1183/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 1183/DEL/201 9 (A.Y 2008-09) (THROUGH VIDEO CONFER ENCING) ARIAN INFOTECH PVT. LTD. S. B. G. & CO. CA 9 ATTA-UR- REHMAN LANE, CIVIL LINE, NEW DELHI AAFCA9165N (APPELLANT) VS DCIT CIRCLE 3(1) C. R. BUILDING, I. P. ESTATE NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 20/12/2018 PASSED BY CIT (A)-1, NEW DELHI FOR ASSESSMENT YEAR 2008-09. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION DATED 10.03.2021 THEREBY STATING THAT T HE ASSESSEE IS RESOLVING THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND AWAITI NG FORM NO. 3. 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OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE APPELLANT BY SH. S. B. GUPTA, CA RESPONDENT BY MRS. SHIVANI BANSAL, SR. DR DATE OF HEARING 10.03.2021 DATE OF PRONOUNCEMENT 10.03.2021 2 ITA NO. 1183/DEL/2019 ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 10 TH DAY OF MARCH, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED : 10/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI