M/s. Muzaffarnagar Dist. Coop. Bank Ltd., Muzaffarnagar V. ACIT, Muzaffarnagar

ITA 2872/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5036 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AVDESH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NOS.2872 & 2873/DEL/2017 ASSESSMENT YEAR : 2008-09 & 2013-14 MUZAFFARNAGAR DIST. COOP. BANK LTD., C/O-ANIL DEEP & CO., 41/85, SADAR BAZAR, MUZARRARNAGAR-251001. PAN-AAAAM4327P VS ACIT, CIRCLE-1, MUZAFFARNAGAR. APPELLANT RESPONDENT APPELLANT BY SH. AVDESH KUMAR, ADV. RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008- 09 & 2013-14 ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A), MUZAFFARNAGAR DATED 02.03.2017 & 26.03.2017 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED NIL, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SET TLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS U NDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE T O THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS A LSO BEEN FILED. ITA NOS.-2872 & 2873/DEL/2017 2 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 APPEALS. 5. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 15 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANN U) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI