Udhyam Merchandise Pvt Ltd, New Delhi V. ITO WARD -27(2), New Delhi

ITA 279/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3205 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: V K JAIN

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 A AA A : 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 SHRI SHRI SHRI AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 279 279 279 279 /DEL/20 /DEL/20 /DEL/20 /DEL/20 20 2020 20 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 0 00 0 - -- - 11 1111 11 M/S UDHYAM MERCHANDISE M/S UDHYAM MERCHANDISE M/S UDHYAM MERCHANDISE M/S UDHYAM MERCHANDISE PVT.LTD. PVT.LTD. PVT.LTD. PVT.LTD., ,, , 108, ANSAL BHAWAN, 108, ANSAL BHAWAN, 108, ANSAL BHAWAN, 108, ANSAL BHAWAN, 16, K.G. MARG, 16, K.G. MARG, 16, K.G. MARG, 16, K.G. MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : AAACU3045L. PAN : AAACU3045L. PAN : AAACU3045L. PAN : AAACU3045L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -27(2), 1 27(2), 1 27(2), 1 27(2), 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, CENTRAL REVENUE BUILDING, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V.K. JAIN , ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 16 1616 16.11 .11.11 .11.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 16 1616 16.11 .11.11 .11.2020 .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)-9, NEW DELHI DATED 26 TH NOVEMBER, 2019. 2. THE ASSESSEE, VIDE EMAIL DATED 30 TH OCTOBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY IT AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-279/DEL/2020 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 IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 16 TH NOVEMBER, 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 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S UDHYAM MERCHANDISE PVT.LTD., M/S UDHYAM MERCHANDISE PVT.LTD., M/S UDHYAM MERCHANDISE PVT.LTD., M/S UDHYAM MERCHANDISE PVT.LTD., 108, ANSAL BHAWAN, 16, K.G. MARG, 108, ANSAL BHAWAN, 16, K.G. MARG, 108, ANSAL BHAWAN, 16, K.G. MARG, 108, ANSAL BHAWAN, 16, K.G. MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -27(2), 1 27(2), 1 27(2), 1 27(2), 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, CENTRAL REVENUE BUILDING, I.P. ESTATE, CENTRAL REVENUE BUILDING, I.P. ESTATE, CENTRAL REVENUE BUILDING, I.P. ESTATE, CENTRAL REVENUE BUILDING, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR