M/s. Reeta Buildcon Pvt. Ltd., Delhi V. DCIT, New Delhi

ITA 2280/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6592 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) SL. NO(S) ITA NO(S) ASSESSM ENT YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. ITA NO.2280/DEL/2017 2011-12 REETA BUILDCON PVT. LTD., C/O. KAPIL GOEL ADV., F-26/124, SECTOR-7, ROHINI, DELHI 110085 PAN: AACCR 6441 F DCIT CIRCLE 15(1) NEW DELHI 2. ITA NO.3976/DEL/2018 2015-16 PRIYANKA GUPTA 43/1, RAJPUR ROAD, CIVIL LINES, NEW DELHI 110054 PAN : AHKPA 2555 M ACIT CENTRAL CIRCLE 29 NEW DELHI 3. ITA NO.3977/DEL/2018 2015-16 PUJA GUPTA 43/1, RAJPUR ROAD, CIVIL LINES, NEW DELHI-110054 PAN : AAGPG 4156 K --DO-- A SSESSEE BY -- NONE -- RE VENUE BY SHRI FARHAT KHAN, SR. DR DATE OF HEARING: 08 / 0 4 /202 1 DATE OF PRONOUNCEMENT: 08 / 0 4 /202 1 ORDER PER BENCH : THE ABOVE APPEALS BY THE DIFFERENT ASSESSEE ARE PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, NEW DELHI DATED 06.01.2017 (PERTAINING TO A.Y. 2011-12) AND COMMISSIONER OF INCOME TAX (APPEALS)-30, NEW DELHI DATED 2 26.04.2018 & 27.03.2018 (PERTAINING TO A.Y. 2015-16). 2. BEFORE US, ASSESSEE HAS MOVED APPLICATIONS DATED 07.04.2021 (FOR A.Y. 2011-12) & 08.04.2021 (FOR A.Y. 2015-16) WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM- 3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEALS, TO WHICH THE REVENUE HAS NO OBJECTION. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEES, WE DISMISS THE APPEALS AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 PARTIES SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIONS APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, THE ALL THESE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ALL THESE APPEALS OF THE ASSESSEES ARE DISMISSED. [ ORDER PRONOUNCED IN THE OPEN COURT ON 08.04.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- ( KULDIP SINGH ) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 08.04.2021 PY* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 8 . 0 4 . 2 0 2 1 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 0 8 . 0 4 . 2 0 2 1 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