M/s. Pearl Buildtech Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 3014/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0038 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL MALIK

Judgement Text

1 ITA NO. 3014/DEL/2017 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT M EMBER AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 3014/DEL/2017 ( A.Y 2006-07) (THROUGH VIDEO CONFEREN CING) PEARL BUILDTECH PVT. LTD. C/O. RAJEEV CHAUDHARY, 10/11, EAST PATEL NAGAR, NEW DELHI AADCP4316N (APPELLANT) VS DCIT CIRCLE-14(1) NEW DELHI (RESPONDENT) APPELLANT BY SH. RAJESH JAIN, CA RESPONDENT BY SH. SOHAIL MALIK, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 23/02/2017 PASSED BY CIT(A)-7, NEW DELHI FOR ASSESSMENT YEAR 2 006-07. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 29.12.2020. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE DATE OF HEARING 17.03.2021 DATE OF PRONOUNCEMENT 17.03.2021 2 ITA NO. 3014/DEL/2017 ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 17 TH DAY OF MARCH, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 17/03/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3014/DEL/2017