M/s. Makino Auto Industries, New Delhi V. JCIT, New Delhi

ITA 2296/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6862 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TR IBUNAL DELHI BENCH G: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO.2296/DEL/2016 (ASSESSMENT YEAR 2011-12) M/S MAKINO AUTO INDUSTRIES, 577-A/3, SAMBHU NATH COMPOUND, GALI NO.8, FRIENDS COLONY, G.T. ROAD, SHAHDARA, DELHI-95. PAN AAAFM 7179C VS. JT. CIT, RANGE-35, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. PRAKASH DUBEY, SR. DR DATE OF HEARING 28.01.2021 DATE OF PRONOUNCEMENT 28.01.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAIN ST ORDER DATED 03.02.2016 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-19, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2011-12. 2 ITA NO.2296/DEL/2016 MAKINO AUTO INDUSTRIES VS. JCIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SU BMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. TH E LD. AR HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. IT HAS BEEN SUBM ITTED THAT FROM-III HAS BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF V IRTUAL HEARING ON 28 TH JANUARY, 2021. SD/- SD/- (DR.B.R.R. KUMAR) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/01/2021 PK/PS 3 ITA NO.2296/DEL/2016 MAKINO AUTO INDUSTRIES VS. JCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI