Giza Builders & Developers Pvt. Ltd., New Delhi V. ITO, TDS Ward- 1(3)(2), International Taxation, New Delhi

ITA 2501/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1842 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.2500 /DEL/2018, A.Y. 2008-09 ITA NO.2501 /DEL/2018, A.Y. 2009-10 ITA NO.2502 /DEL/2018, A.Y. 2012-13 GIZA BUILDERS & DEVELOPERS VS. PVT. LTD. (NOW MERGED WITH M/S. KARIDA REAL ESTATES PVT. LTD.) SEATING 4, UNIT NO. 119, FIRST FLOOR, VARDHMAN STAR CITY MALL, SECTOR-7, DWARKA, NEW DELHI-110075 PAN : AACCG7585M ITO, TDS WARD-1(3)(2), INTERNATIONAL TAXATION NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SATYAJEET GOEL, CA RESPONDENT BY : MS. ANIMA BARNWAL, SR. DR DATE OF HEARING : 29 . 06.2021 DATE OF PRONOUNCEMENT : 29 . 06.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2008-09, 20 09- 10 & 2012-13 RESPECTIVELY ARE DIRECTED AGAINST THE ORDER OF LE ARNED CIT(A)-42, NEW DELHI, DATED 31.01.2018. ITA-2500 & ORS 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 0 8.06.2021, RECEIVED BY EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTIO N 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 29 JUNE, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (MADHUMITA ROY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT *BINITA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI