SHOWA INDIA PVT. LTD., FARIDABAD V. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 3893/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6417 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 15-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEERA SRIVASTAVA
• Assessee Lawyers: ASEEM CHAWLA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3893/DEL/2017 (ASSESSMENT YEAR: 2011-12) SHOWA INDIA PVT. LTD, PLOT NO. 24-32, SECTOR-58, FARIDABAD, PAN: AABCE5725G VS. DCIT, CIRCLE-11(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : ASEEM CHAWLA, CA REVENUE BY: MS. MEERA SRIVASTAVA, CIT DR DATE OF HEARING 15/04/2021 DATE OF PRONOUNCEMENT 15/04/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(A)-44, NEW DELHI DATED 13.01.2017 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF HEARING OF THE APPEAL A LETTER WAS PLACED ON RECORD DATED 08/04/2021, WHEREIN, THE COUNSEL OF THE ASSESSEE HAS MENTIONED THAT THE ASSESSEE HAS OBTAINED FORM NO. 3 DATED 19/02/2021 UNDER SUB-SECTION (1) OF SECTION 5 OF DIRECT TAXES VIVAAD AND VISHWAS ACT, 2020, WHEREIN, THE DISPUTE INVOLVED IN THIS APPEAL HAS BEEN SETTLED. THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD DR ALSO CONQUERED WITH THE ABOVE STATEMENT. 4. IN VIEW OF THE ABOVE FACTS THAT FORM NO. 3 UNDER THE PROVISIONS OF SECTION 5 OF DIRECT TAXES VIVAAD AND VISHWAS ACT, 2020 DATED 19/02/2021 HAS ALREADY BEEN ISSUES TO THE ASSESSEE WHERE THERE IS A REFUND DUE TO THE ASSESSEE AND SETTLED THE DISPUTE INVOLVED IN THIS APPEAL. IN VIEW THIS, THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/04/2021. SD/- SD/- (AMIT SHUKLA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15/04/2021 A K KEOT COPY FORWARDED TO PAGE | 2 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION 15.04.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.04.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 15.04.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 15.04.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 15.04.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 15.04.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 15.04.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.04.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER