M/s. Sweka Power Tech Engineers (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 4223/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6913 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 01-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 4223 4223 4223 4223 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 4 44 4 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 09 0909 09 - -- - 10 1010 10 M/S SWEKA POWER TECH M/S SWEKA POWER TECH M/S SWEKA POWER TECH M/S SWEKA POWER TECH ENGINE ENGINE ENGINE ENGINEERS (P) LTD., ERS (P) LTD., ERS (P) LTD., ERS (P) LTD., 254, VARDHMAN PLAZA, II, 254, VARDHMAN PLAZA, II, 254, VARDHMAN PLAZA, II, 254, VARDHMAN PLAZA, II, J BLOCK, COMMUNITY CENTRE, J BLOCK, COMMUNITY CENTRE, J BLOCK, COMMUNITY CENTRE, J BLOCK, COMMUNITY CENTRE, RAJOURI GARDEN, RAJOURI GARDEN, RAJOURI GARDEN, RAJOURI GARDEN, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 027. 110 027. 110 027. 110 027. PAN : AAHCS0666C. PAN : AAHCS0666C. PAN : AAHCS0666C. PAN : AAHCS0666C. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -5, 5,5, 5, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 2 22 27 77 7.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 27 2727 27.01 .01.01 .01. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXXI, NEW DELHI DATED 29 TH JUNE, 2014. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED NIL HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY IT AND STATED 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. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-4223/DEL/2014 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 27 TH JANUARY, 2021. SD/- SD/- (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR