Halcrow Consulting India Pvt. Ltd., New Delhi V. DCIT Circle-11(1), New Delhi

ITA 4317/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8832 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2014-2015
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: SARAT KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4317/DEL/2019 (ASSESSMENT YEAR : 2014-15) HALCROW CANSULTING INDIA PVT. LTD., R-27, 2 ND FLOOR, PRATAP MARKET, JANGPURA B, MATHURA ROAD, NEW DELHI-110 044 PAN : AABCH 3579 B VS. DCIT CIRCLE 11(1) NEW DELHI-110 001 (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI SARAT KAPOOR, ADV. REVENUE BY SHRI SURENDER PAL, CIT - D.R. DATE OF HEARING: 02.08.2021 DATE OF PRONOUNCEMENT: 02 .0 8 .2021 ORDER PER K. NARASIMHA CHARY, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.03.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 44, NEW DELHI RELATING TO ASSESSMENT YEAR 2014-15. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION THROUGH E- MAIL DATED 08.02.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT 2 HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPEAL TO WHICH REVENUE HAS NO OBJECTION. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.08.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (ANIL CHATURVEDI) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 02.08.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI