Brawn Globus Tunkey Solutions Pvt Ltd, New Delhi V. DCIT Circle-5(1), New Delhi

ITA 3670/DEL/2019

AI Insights

The case involves M/s Brawn Globus Turnkey Solutions Pvt. Ltd., the appellant, who filed an appeal against the order of the CIT (Appeals)-33, New Delhi, for the Assessment Year 2014-15. The appeal was scheduled for a hearing, but the appellant did not appear. Instead, they submitted an application to withdraw the appeal, citing their participation in the 'Vivad Se Vishwas Scheme, 2020', a government initiative aimed at resolving pending tax disputes. The Tax Department had accepted and processed their application, leading to the issuance of Form 3. The Revenue did not object to the withdrawal of the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121771 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-11-2022
• Assessment Year: misc
• Appeal Filed On: 25-04-2019
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3670/DEL/2019 [Assessment Year: 2014-15] M/s Brawn Globus Turnkey Solutions Pvt. Ltd. H.No.8-B/1, Plot No.1-A, Ground Floor, DLF Industrial Area, Moti Nagar, New Delhi-110015 Vs DCIT, Circle-5(1), Room No.389A, C.R. Building, I.P.Estate, New Delhi-110002 PAN-AAECB5127C Assessee Revenue Assessee by None Revenue by Sh. Kanv Bali, Sr. DR Date of Hearing 24.11.2022 Date of Pronouncement 24.11.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of ld. CIT (Appeals)-33, New Delhi, dated 25.01.2019 for the Assessment Year 2014-15. 2. Nobody appeared on behalf of the assessee. However, an application has been filed by the assessee seeking withdrawal of the appeal on the ground 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” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department. 2 ITA No.3670/Del/2019 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed as withdrawn. Order pronounced in the open court on 24 th November, 2022. Sd/- Sd/- [ANUBHAV SHARMA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 24.11.2022. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi