Balaji Polycoat (p) Ltd, New Delhi V. DCIT Circle-04(1), New delhi

ITA 1408/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1898 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.1408/DEL/2019 ASSESSMENT YEAR : 2012-13 BALAJI POLYCOAT PVT.LTD., 91, GF, HARSH VIHAR, NEW DELHI-110034. PAN-AACCV7766P VS DCIT, CIRCLE-4(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. R.K.GUPTA, SR.DR DATE OF HEARING 01.07.2021 DATE OF PRONOUNCEMENT 01.07.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-2, NEW DEL HI DATED 23.10.2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE LD. COUNSEL FOR THE ASSESSE E, VIDE ITS LETTER DATED 27.06.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HA S OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA NO. 1408/DEL/2019 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 01 ST JULY, 2021. SD/- SD/- (O.P.KANT) (KUL B HARAT) ACCOUNTANT MEMBER JUDICIA L MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI