Appeal Details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 7085 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-06-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
G
Assessment Year
2013-2014
Appeal Filed On
09-04-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3098/Del/2019 (Assessment Year : 2013-14) M/s. Golfworx Ventures Pvt. Ltd. 24. Basement, Manak Vihar, New Delhi-110092 PAN No. AADCG4034C Vs. DCIT, Circle-10(1) New Delhi (APPELLANT) (RESPONDENT) Assessee by Sh. Shiv Kumar Arora, CA Revenue by Shri Tufail Tahir, Sr. DR Date of hearing: 01.06.2022 Date of Pronouncement: 15.06.2022 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the assessee against the appellate order dated 13.03.2019 u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 22, New Delhi being appeal no. 61/18-19/CIT(A)-22,New Delhi. ITA No. 3098/Del/2019 Golfworx Ventures P. Ltd. 2 2. Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record. 4. The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. 5. In the light of aforesaid, the appeal in hand stands dismissed. 6. However, 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 Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law. Order pronounced in the open court on 15 th June, 2022. Sd/- Sd/- (SHAMIM YAHYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 15 .06.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT ITA No. 3098/Del/2019 Golfworx Ventures P. Ltd. 3 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
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