ESCOM CONSULTANTS PVT. LTD., NEW DELHI V. ITO, WARD- 8(3), NEW DELHI

ITA 3993/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8500 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 25-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: PRADEEP KUMAR JHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.3993/DEL/2018 ASSESSMENT YE AR : 2013-14 M/S ESCOM CONSULTANTS PVT. LTD. SECTOR-3, NOIDA, UTTAR PRADESH-201301 VS. INCOME TAX OFFICER, WARD-8(3), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PRADEEP KUMAR JHA, CA RESPONDENT BY : MS. NIDHI SRIVASTAVA , CIT - DR DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 27.03.2018 OF THE LEARNED CIT(A)-34, NEW DELHI, RELATING TO ASSESSME NT YEAR 2013-14 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER, RECEIVED THROUGH EMAIL, DATED 24.03.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. ITA NO.3993/DEL/2014 2 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CON SIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YE AR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E ., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTIO N OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATE LY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH RE GARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO REC ORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN PRE SENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 25 TH MARCH, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI/DATED- 25.03.2021 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI