Nirulas Corner House Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2029/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0623 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 05-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRAMITA M BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.1781/DEL/2017 ASSESSMENT YEAR : 2010-11 ACIT, CIRCLE-18(2), NEW DELHI VS M/S. NIRULAS CORNER HOUSE PVT.LTD., 10185C, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI-110005. PAN-AAACN1849B APPELLANT RESPONDENT ITA NO.2029/DEL/2017 ASSESSMENT YEAR : 2010-11 M/S. NIRULAS CORNER HOUSE PVT.LTD., 10185C, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI-110005. PAN-AAACN1849B VS DCIT, CIRCLE-18(2), NEW DELHI APPELLANT RESPONDENT APPELLANT BY MS. PRAMITA M BISWAS, CIT DR RESPONDENT BY NONE DATE OF HEARING 15.07.2021 DATE OF PRONOUNCEMENT 15.07.2021 ORDER PER KUL BHARAT, JM : THESE APPEALS BY THE REVENUE AND THE ASSESSEE FOR T HE ASSESSMENT YEAR 2010-11 ARE DIRECTED AGAINST THE SEPARATE ORDE RS OF LD. CIT(A)-6, DELHI BOTH DATED 23.01.2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. LD. COUNSEL FOR THE ASSESSEE, V IDE HIS LETTER DATED 14.07.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPE AL FILED BY HIM FOR ITA NOS.1781 & 2029/DEL/2017 ASSESSMENT YEAR 2010-11 AND ALSO REQUESTED FOR DISM ISSAL OF APPEAL FILED BY THE REVENUE FOR ASSESSMENT YEAR 2010-11 AND STAT ED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVA D SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN BOTH THE APPEALS FOR ASSESSMENT YEAR 2010-11. 3. LEARNED CIT DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISSAL OF APPEAL FILED BY THE REVENUE HAVING BEEN INFRUCTUOUS. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE AS WELL AS THE ASSESSEE ARE DISMISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 15 TH JULY, 2021. SD/- SD/- (O.P.KANT) (KUL BHARAT) 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