Steel Forge India, Ghaziabad V. ITO Ward -2(3), Ghaziabad

ITA 1505/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6547 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NOS.1505 & 1506/DEL/2019 ASSESSMENT YEARS : 2013-14 & 2014-15 M/S STEEL FORGE (INDIA), D-93, SITE-I, BSR ROAD, INDUSTRIAL AREA, GHAZIABAD, U.P. PAN-ABOFS0110L VS. ITO, WARD-2(3), GHAZIABAD, U.P. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 25.01.2021 DATE OF PRONOUNCEMENT : 25.01.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2013-14 AN D 2014-15 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GHA ZIABAD, BOTH DATED 05.11.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER, RECEIVED THROU GH EMAIL ITA-1505 & 1506/DEL/2019 2 DATED19.01.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT 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 ON CONCLUSION OF VIRTUAL HEARING ON 25 JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI