Piyush Impex Pvt Ltd, New Delhi V. ITO WARD - 20(4), New Delhi

ITA 4130/DEL/2019

AI Insights

The case involved Piyush Impex P. Ltd., the appellant, who filed an appeal against the order of CIT(A)-7, Delhi for the assessment year 2010-11. During the hearing, the appellant opted for the VIVAD SE VISHWAS SCHEME, 2020, a scheme aimed at resolving tax disputes. The Department had issued Form No.5, indicating acceptance of the settlement. In the absence of any objection from the Departmental Representative, the tribunal allowed the withdrawal of the appeal by the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122007 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 13-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2019
• 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: F: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4130/Del/2019 Assessment Year: 2010-11 Piyush Impex P. Ltd., 1224/5, 1 st Floor, Bank Street, Karol Bagh, New Delhi 110005 PAN AACCP 1691 B vs. ITO, Ward-20(4), New Delhi 110002 (Appellant) (Respondent) For Assessee : None For Revenue: Shri Vivek Vardhan, Sr. DR Date of Hearing : 14.09.2023 Date of Pronouncement : 14.09.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-7, Delhi order dated 07.03.2019 for AY 2010-11. 2. During the course of hearing, at the very outset, the assessee has opted for settlement of the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the Department also issued Form No.5 dated 13.12.2021, which is placed on record. 3. In view of the above and in absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing i.e., on 27.04.2023. Sd/- Sd/- [GIRISH AGRAWAL] [CHANDRA MOHAN GARG] ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 14 th September, 2023 NV/- ITA No.4130/Del/2019 2 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi