DLF Commercial Developers Ltd., New Delhi V. DCIT, New Delhi

ITA 3446/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2933 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMPOORNANAND SETH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.3446/DEL/2017 ASSESSMENT YEAR : 2012-13 M/S. DLF COMMERCIAL DEVELOPERS LTD., 9 TH FLOOR, DLF CENTRE, SANSAD MARG, NEW DEHI-110001 PAN : AABCD 4619 C VS. D CIT CENTRAL 7(1) NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI SATYAJEET GOEL, C.A. RE VENUE BY SHRI SAMPOORNANAND SETH, SR. D.R. DATE OF HEARING: 23 /0 2 /202 1 DATE OF PRONOUNCEMENT: 23 /0 2 /202 1 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 13.03.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 22.02.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- ITA NO. 3446/DEL/2017 DLF COMMERCIAL DEVELOPERS LTD.. VS. DCIT A.Y. 2012-13 2 1) AND UNDERTAKING (FORM-2) SCHEME AND SEEKING FOR WITHDRAWAL OF APPEAL TO WHICH LEARNED DR HAS NOT OBJECTED. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (KULDIP SINGH) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 23.02.2021 *PRITI YADAV, SR.PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI