Apin Tex Pvt. Ltd., Meerut V. ITO, Meerut

ITA 3042/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8465 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 250; 13

Judgement Text

1 ITA NO. 3042/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. NO. 3042/DEL/2017 (A.Y 2009-10) (THROUGH VIDEO CONFERENCING) M/S. APIN TEX PRIVATE LIMITED, A 13, SARVODAYA COLONY, MEERUT 250 002. PIN : AABCP0275C (APPELLANT) VS ITO WARD-1 (1) MEERUT. (RESPONDENT) O R D E R PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30/01/2017 PASSED BY CIT (APPEALS), ALIGARH, FOR ASSESSMENT YEAR 2009-10. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATION WHERE IN IT IS SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND THE AUTHORITIES GRANTED CERTIFICATE IN FORM NO. 3 ON 17.12.2020. APPELLANT BY SHRI K. PRASANNA, ADV.; & SHRI V. RAJA KUMAR, ADV.; RESPONDENT BY SHRI AJAY KUMAR, SR. D.R.; DATE OF HEARING 13.01.2021 DATE OF PRONOUNCEMENT 13.01.2021 2 ITA NO. 3042/DEL/2017 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES ON THIS 13 TH DAY OF JANUARY, 2021. SD/- SD/- ( R. K. PANDA ) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13/01/2021. *MEHTA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3042/DEL/2017 DATE OF DICTATION 1 3 .01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1 3 .01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 13.01.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 13.01.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13.01.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 13.01.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 13.01.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.01.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK