RRB ENERGY LTD., NEW DELHI V. ACIT, CIRCLE- 20(2), NEW DELHI

ITA 4530/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5151 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: K PRASANNA
• 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 SMC SMC SMC SMC- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 4530 4530 4530 4530/DEL/20 /DEL/20 /DEL/20 /DEL/201 11 17 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2013 1313 13- -- -14 1414 14 RRB ENERGY LTD., RRB ENERGY LTD., RRB ENERGY LTD., RRB ENERGY LTD., GA GAGA GA- -- -1/B 1/B1/B 1/B- -- -1, EXTENSION, 1, EXTENSION, 1, EXTENSION, 1, EXTENSION, MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE MOHAN COOPERATIVE IND IND IND INDUSTRIAL ESTATE, USTRIAL ESTATE, USTRIAL ESTATE, USTRIAL ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 44 44 44 44 ( (( (PAN: PAN: PAN: PAN: AAACB0109N AAACB0109N AAACB0109N AAACB0109N) )) ) VS. VS. VS. VS. ACIT, CIRCLE ACIT, CIRCLE ACIT, CIRCLE ACIT, CIRCLE- -- -20(2), 20(2), 20(2), 20(2), NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) APPELLANT BY : SH. K. PRASANNA, ADVOCATE RESPONDENT BY : SH. GAURAV DUDEJA, SR. DR. DATE OF HEARING : 0 00 09 99 9.0 .0.0 .02 22 2.202 .202 .202 .2021 11 1 DATE OF PRONOUNCEMENT : 0 00 09 99 9.0 .0.0 .02 22 2.2021 .2021 .2021 .2021 ORDER ORDER ORDER ORDER PER PER PER PER R.K. PANDA, AM R.K. PANDA, AM R.K. PANDA, AM R.K. PANDA, AM : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2013-14 IS DIRECTED AGAINST THE ORDER DATED 14.6.2017 OF LEARNED CIT(A)-7, NEWDELHI. 2. THE ASSESSEES A.R. VIDE HIS LETTER DATED 3.2.2 021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONS IDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE T O THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, I ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ITA NO ITA NO ITA NO ITA NO. . . . 4530 4530 4530 4530/ // /DEL/20 DEL/20 DEL/20 DEL/201 11 17 77 7 2 ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BO TH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 09 TH FEBRUARY, 2021. SD/- ( (( (R.K. PANDA R.K. PANDA R.K. PANDA R.K. PANDA) )) ) ACCO ACCO ACCO ACCOUNTANT MEMBER UNTANT MEMBER UNTANT MEMBER UNTANT MEMBER DATE: 09.02.2021 SRB COPY FORWARDED TO: - 1. APPELLANT. . . . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR