M/s Jullundur Motor Agency (Delhi) Ltd., Delhi V. DCIT, New Delhi

ITA 2100/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9018 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 07-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2100/DEL/2017 & 2101/DEL/2017 ASSESSMENT YEAR: 2005-06 & 2006-07 M/S. JULLUNDUR MOTOR AGENCY (DELHI) , 2-E/5, JHANDEWALAN EXTENSION, DELHI-110055 PAN NO. AAACJ2490G VS DCIT CIRCLE- 4 (1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY MS. ADITI GUPTA, CA RESPONDENT BY SH. UMESH TAKYAR, SR. DR. DATE OF HEARING: 07/01/2021 DATE OF PRONOUNCEMENT: 07/01/2021 ORDER PER N. K. BILLAIYA, AM: ITA NO.2100/DEL/2017 AND 2101/DEL/2017 ARE TWO SEPARATE APPEALS BY THE ASSESSEE PREFERRED AGAINST TWO SEPARATE ORDERS OF CIT(A)-5, DELHI DATED 03.02.2017 PERTAINI NG TO A.Y.2005-06 AND 2006-07 RESPECTIVELY. 2 2. AT THE VERY OUTSET THE COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE LETTER FILED BY WHICH THE ASSESSEE SOUGHT PERMISSION TO WITHDRAW THE APPEAL AS THE APPELLANT HAS DECIDED TO SETTLE THE DISPUTE UNDER THE VIVAAD SE VISHWAS S CHEME, 2020. 3. ON SUCH CONCESSION BOTH THESE APPEALS ARE DISMIS SED AS WITHDRAWN. HOWEVER, LIBERTY IS GIVEN TO THE APPELL ANT TO APPROACH THE TRIBUNAL FOR THE REVIVAL OF THE APPEALS IF FOR SOME TECHNICAL REASON THE DISPUTE COULD NOT BE SETTLED UNDER THE V IVAAD SE VISHWAS SCHEME, 2020. 4. ON SUCH CONCESSION BOTH THE APPEALS ARE DISMISSE D. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 07.01.2021. SD/- SD/- (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:- 07.01.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 0 7 . 01 .20 21 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 7 . 01 .20 21 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 0 7 . 01 .20 21 DATE ON WHICH THE APPROVED DRAFT CO MES TO THE SR.PS/PS 0 7 . 01 .20 21 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 7 . 01 .20 21 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 0 7 . 01 .20 21 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 7 . 01 .20 21 DATE ON WHICH THE F ILE GOES TO THE BENCH CLERK 0 7 . 01 .20 21 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER