M/s. Kansal Building Solutions (P) Ltd., New Delhi V. ITO, New Delhi

ITA 1844/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0078 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HIMANI AGRAWAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.1844/DEL/2017 (ASSESSMENT YEAR : 2012-13) M/S KANSAL BUILDING SOLUTIONS (P) LTD., 509/5, MAA ANAND MAI MARG, GOVIND PURI, NEW DELHI - 110019 PAN : AAECK 1941 M VS. ITO WARD 14(2), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY MS. HIMANI AGRAWAL, C.A. RE VENUE BY -- NONE -- DATE OF HEARING: 22 .07.2021 DATE OF PRONOUNCEMENT: 22 .07.2021 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30.01.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 30.03.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- 2 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEAL. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.07.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (SUCHITRA KAMBLE) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 22.07.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI