M/s. Indian Farmers Fertiliser Cooperative Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 2632/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2114 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAGWATI CHA RAN SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 2632 2632 2632 2632 /DEL/20 /DEL/20 /DEL/20 /DEL/20 15 1515 15 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 10 1010 10 - -- - 11 1111 11 M/S INDIAN FARMERS FERTILISER M/S INDIAN FARMERS FERTILISER M/S INDIAN FARMERS FERTILISER M/S INDIAN FARMERS FERTILISER C CC COOPERATIVE LIMITED OOPERATIVE LIMITED OOPERATIVE LIMITED OOPERATIVE LIMITED IFFCO SADAN, C IFFCO SADAN, C IFFCO SADAN, C IFFCO SADAN, C- -- -1, DISTRICT 1, DISTRICT 1, DISTRICT 1, DISTRICT CENTRE, SAKET PLACE, CENTRE, SAKET PLACE, CENTRE, SAKET PLACE, CENTRE, SAKET PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. PAN : PAN : PAN : PAN : AAAA AAAA AAAA AAAA10050M 10050M 10050M 10050M. .. . VS. VS. VS. VS. ACIT ACIT ACIT ACIT , ,, , RANGE RANGE RANGE RANGE- -- -23, NEW 23, NEW 23, NEW 23, NEW CIRCLE CIRCLE CIRCLE CIRCLE- -- -31 3131 31(1), (1), (1), (1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI. .. . (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPESH JAIN , ADVOCATE RESPONDENT BY : SHRI BHAGWATI CHARAN, SENIOR DR DATE OF HEARING : 03.12 03.12 03.12 03.12.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 03 0303 03.12 .12.12 .12.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-11, NE W DELHI DATED 9 TH MARCH, 2015. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 27.11.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT TH E ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-2632/DEL/2015 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 3 RD DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR