Alpha Megastructure Private Limited, New Delhi V. ITO WARD - 2(2), New Delhi

ITA 292/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6342 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-2 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.292/DEL/2020 ASSESSMENT YEAR : 2011-12 ALPHA MEGASTRUCTURE PVT.LTD., G-66/2, FF, GAUTAM NAGAR, NEW DELHI-110049. PAN-AAHCA1444N VS ITO, WARD-2(2), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY APPLICANTS APPLICATION (ON RECORD) RESPONDENT BY SH.ANIL KUMAR SHARMA, SR. DR DATE OF HEARING 13.04.2021 DATE OF PRONOUNCEMENT 13.04.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-22, NE W DELHI DATED 20.11.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER D ATED 07.04.2021 RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HER AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NO.292/DEL/2020 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION AP PROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 13 TH APRIL, 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI