Ram Prakash Construction (P) Ltd., New Delhi V. ITO, New Delhi

ITA 2689/DEL/2011

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2544 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 25-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FARHAT KHAN
• Assessee Lawyers: NARESH GU PTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI F BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.2689/DEL/2011 ASSESSMENT YEAR : 2008-09 RAM PRAKASH CONSTRUCTION (P.) LTD., 4471/10, JAI MATA MARKET, TRI NAGAR, NEW DELHI-110035. PAN-AADCR2208R VS ITO, WARD-15(2), NEW DELHI. APPELLANT RESPONDENT ITA NO.3051/DEL/2011 ASSESSMENT YEAR : 2008-09 ITO, WARD-15(2), ROOM NO.213, C.R.BUILDING, NEW DELHI. VS RAM PRAKASH CONSTRUCTION (P.) LTD.,4471/10, JAI MATA MARKET, TRI NAGAR, NEW DELHI-110035. PAN-AADCR2208R APPELLANT RESPONDENT APPELLANT BY SH.NARESH GUPTA, CA RESPONDENT BY SH. FARHAT KHAN, SR.DR DATE OF HEARING 10.06.2021 DATE OF PRONOUNCEMENT 10.06.2021 ORDER PER KUL BHARAT, JM : THESE APPEALS BY THE ASSESSEE AND THE REVENUE FOR T HE ASSESSMENT YEAR 2008-09 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A)-XVIII, NEW DELHI BOTH DATED 28.03.2011. 2. THE ASSESSEE, VIDE HIS LETTER DATED NIL HAS REQUESTE D FOR WITHDRAWAL OF THE APPEAL FILED BY HIM FOR ASSESSMENT YEAR 2 008-09 AND ALSO REQUESTED FOR DISMISSAL OF APPEAL FILED BY THE REVENUE FOR THE SAME ASSESSMENT YEAR I.E. 2008-09 AND STATED THAT THE ASSES SEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREAR FOR THE A SSESSMENT YEAR 2008- 09 UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCH EME, 2020. A 2 CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT T AX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN BOTH THE APPEALS FOR ASSESSME NT YEAR 2008-09. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISSA L OF APPEAL FILED BY THE REVENUE HAVING BEEN INFRUCTUOUS. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE AS WELL AS THE REVENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 10 TH JUNE, 2021. SD/- SD/- (O.P.KANT) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL M EMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI