SCD Trading Pvt. Ltd, New Delhi V. CIT(A)-31, New Delhi

ITA 2285/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9608 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SRI PRAKASH DUBEY
• Assessee Lawyers: SHYAM KISHOR AGARWAL

Judgement Text

SCD TRADING P. LTD. VS CIT(A)/ I.T.A.NO.2285/DEL/20 19/A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2 NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER . . /. I.T.A NO.2285/DEL/2019 / ASSESSMENT YEAR:2009-10 SCD TRADING PVT. LTD. F-397, SARITA VIHAR, NEW DELHI. VS. CIT(A) - 31 NEW DELHI. PAN NO. AAMCS3991H APPELLANT / RESPONDENT /ASSESSEE BY SHRI SHYAM KISHOR AGARWAL, CA /REVENUE BY SHRI SRI PRAKASH DUBEY , SR. DR / DATE OF HEARING: 24.12 .20 20 /PRONOUNCEMENT ON 0 5 .01 .20 2 1 /O R D E R PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-31, NEW DELHI DATED 21.12.2018 FOR AY 2009-10. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES THROUGH VIDEO CONFERENCING. 3. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT ASSESSEE HAS FILED DECLARATION IN FORM NO. 1 & 2 BEFORE INCOME TAX DEP ARTMENT AND OPTED FOR VIVAAD SE VISHWAS SCHEME TO SETTLE THE TAX DISP UTE. HE HAS, THEREFORE, SUBMITTED THAT APPEAL OF THE ASSESSEE MA Y BE DISMISSED AS WITHDRAWN SUBJECT TO ISSUE OF FORM NO. 3 IN FAVOUR OF THE ASSESSEE. SCD TRADING P. LTD. VS CIT(A)/ I.T.A.NO.2285/DEL/20 19/A.Y.2009-10 2 4. IN VIEW OF THE ABOVE, APPEAL OF ASSESSEE STANDS DISPOSED OFF IN TERMS OF THE ABOVE, SUBJECT TO ISSUE OF FORM NO. 3 IN FAVOUR OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE STANDS DIS POSED OFF. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.01.2021 * KAVITA ARORA, SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI