Wimco Greens, Rudrapur V. DCIT, New Delhi

ITA 1427/DEL/2010

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9126 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 31-05-2017
• Assessment Year: 1996-1997
• Appeal Filed On: 01-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS.1326 & 4039 /DEL/2007 ASSESSMENT YEARS : 1998-99 & 2001-02 WIMCO GREENS (THROUGH ITS SUCCESSOR M/S WIMCO LIMITED,) INDIAN MERCHANTILE CHAMBERS, R.K. MARG, BALLARD ESTATE, MUMBAI-220038 PAN-AAAAW0020F VS. ACIT, CIRCLE-20(1), NEW DELHI (APPELLANT) (RESPONDENT) ITA NOS.1427, 1428 & 4437 /DEL/2010 ASSESSMENT YEARS : 1996-97, 1997-98 & 1999-2000 WIMCO GREENS (THROUGH ITS SUCCESSOR M/S WIMCO LIMITED,) KASHIPUR ROAD, P.O. KHANPUR-263153, RUDRAPUR (UTTRANCHAL) PAN-AAAAW0020F VS. DCIT, CIRCLE-23(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : MS. SOMYA JAIN, CA RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 12.03.2021 DATE OF PRONOUNCEMENT : 12.03.2021 ITA NOS.-1326 & 4039/DEL/2007 ITA NOS.1427,1428 & 4437/DEL/2010 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORD ERS OF LEARNED CIT(A)-XVI, DATED 22.12.2006, CIT(A)-X, DATED 10.0 7.2007, CIT(A)-XVIII, DATED 18.01.2010 & 22.02.2010 AND 05.07.2010, NEW DELHI , FOR ASSESSMENT YEARS 1998-99, 2001-02, 1996-97, 1997-98 AND 1999-200 0, RESPECTIVELY. . 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 04.03.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THA T THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREA RS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS S CHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 12 MARCH, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T ITA NOS.-1326 & 4039/DEL/2007 ITA NOS.1427,1428 & 4437/DEL/2010 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI