DCM Shriiram Ltd., New Delhi V. DCIT, Circle- 7(1), New Delhi

ITA 3015/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9857 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA SENIOR
• Section: 13; 22

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 C CC C : 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 K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHARY YY Y , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3015 3015 3015 3015 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2012 2012 2012 2012 - -- - 13 1313 13 DCM SHRIRAM LIMITED, DCM SHRIRAM LIMITED, DCM SHRIRAM LIMITED, DCM SHRIRAM LIMITED, 1 11 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, KANCHENJUNGA KANCHENJUNGA KANCHENJUNGA KANCHENJUNGA BUILDING, 18, BARAKHAMBA BUILDING, 18, BARAKHAMBA BUILDING, 18, BARAKHAMBA BUILDING, 18, BARAKHAMBA ROAD, ROAD, ROAD, ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110001 110001 110001 110001 PAN : PAN : PAN : PAN : AAACD0097R AAACD0097R AAACD0097R AAACD0097R. .. . VS. VS. VS. VS. DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -7(1), 7(1), 7(1), 7(1), C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110002 110002 110002 110002 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANUNAV KUMAR, ADV. RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR DR. DATE OF HEARING : 29 2929 29.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 29 2929 29.12 .12.12 .12. .. .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 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-34, NE W DELHI DATED 14.02.2019 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 24.12.2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPE AL FILED BY THE ASSESSEE 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. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-3015/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 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 SIDES ON CONCLUSION OF VIRTUAL HEARING ON 29 TH DECEMBER, 2020. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - ( (( ( K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHAR Y YY Y ) )) ) (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 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR