Ahluwalia Contracts India Ltd., New Delhi V. DCIT, New Delhi

ITA 476/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1758 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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 A AA A : 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 AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 476 476 476 476 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 7 77 7 & 2870/DEL/2017 & 2870/DEL/2017 & 2870/DEL/2017 & 2870/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 3 33 3 - -- - 14 1414 14 M/S AHLUWALIA M/S AHLUWALIA M/S AHLUWALIA M/S AHLUWALIA CONTRACTS CONTRACTS CONTRACTS CONTRACTS (INDIA) LTD., (INDIA) LTD., (INDIA) LTD., (INDIA) LTD., A AA A- -- -177, OKHLA INDUSTRIAL AREA, 177, OKHLA INDUSTRIAL AREA, 177, OKHLA INDUSTRIAL AREA, 177, OKHLA INDUSTRIAL AREA, PHASE PHASE PHASE PHASE- -- -I, I,I, I, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AABCA4304K. PAN : AABCA4304K. PAN : AABCA4304K. PAN : AABCA4304K. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, C CC CENTRAL CIRCLE ENTRAL CIRCLE ENTRAL CIRCLE ENTRAL CIRCLE- -- -31, 31, 31, 31, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VISHAL SEHGAL, CA. RESPONDENT B Y : SHRI SHIV SWAROOP SINGH, SENIOR DR. DATE OF HEARING : 07 0707 07.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 07.12 07.12 07.12 07.12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2013-14 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-30 , NEW DELHI DATED 28 TH OCTOBER, 2016 AND 25 TH JANUARY, 2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 30 TH OCTOBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE A PPEALS FILED BY THE ASSESSEE 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 CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-476/DEL/2017 & 2870/DEL/2017 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 APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 7 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (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