Mehak Infracon Pvt Ltd, New Delhi V. ITO WARD - 16(3), New Delhi

ITA 232/DEL/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6522 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJNEESH BIHAR MATHUR

Judgement Text

1 ITA No. 232/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER ITA No.232/Del/2020 [Assessment Year : 2012-13] Mehak Infracon P. Ltd. 302, Dhaka Chamber, 2068/39, Naiwala, Karol Bagh, New Delhi AAFCM9307E vs ITO Ward-16 (3) C. R. Building New Delhi APPELLANT RESPONDENT Appellant by Shri Rajneesh Bihar Mathur, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 13.12.2021 Date of Pronouncement 13.12.2021 ORDER PER C. N. PRASAD, JM : This appeal is filed by the assessee against order dated 7/12/2018 passed by CIT(A)—6, Delhi for assessment year 2012-13. 2. Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 30/12/2020. 3. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 assessee shall be at liberty to approach the Tribunal for reinstitution of the 2 ITA No. 232/Del/2020 appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court in both the parties on this 13th day of December, 2021. Sd/- (C. N. PRASAD) JUDICIAL MEMBER Dated : 13/12/2021 *R. N* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI