Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 4406 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-02-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2010-2011
Appeal Filed On
01-06-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND ITA NOS.4224 & 4225/DEL/2018 ASSESSMENT YEARS : 2010-11 & 2011-12 SWEKA POWER TECH ENGINEERS (P.) LTD., C/O-M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI-110049. PAN-AAHCS0666C VS A CIT, CENTRAL CIRCLE-5, NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH.TARUN KR, ADV. RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 10.02.2021 DATE OF PRONOUNCEMENT 10.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2010-11 & 2011-12 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) -XXXI, NEW DELHI DATED 29.06.2014. 2. THE ASSESSEE, VIDE ITS LETTER DATED 30.01.2021, RECEIVE D THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY H IM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISP UTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION U NDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPE ALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NOS.-4224 & 4225/DEL/2014 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEARS 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 REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIO N APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE ) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THESE APPEALS ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 10 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (G.S. PANNU ) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
Mehul