Tirupati Containers Pvt. Ltd., New Delhi V. DCIT Circle-25(1), New Delhi

ITA 493/DEL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2831 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO.493/DEL/2020 ASSESSMENT YEAR : 2012-13 TIRUPATI CONTAINERS PVT. LTD., 72, GF, WORLD TRADE CENTRE, CONNAUGHT PLACE, NEW DELHI PAN-AACCT0251F VS. DCIT CIRCLE-25(1), NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.4055/DEL/2018 ASSESSMENT YEAR : 2005-06 TIRUPATI CONTAINERS PVT. LTD., 188, LOHA MANDI, GHAZIABAD, UTTAR PRADESH PAN-AACCT0251F VS. ITO, WARD-25(3), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. M. BARANWAL, SR. DR DATE OF HEARING : 25.02.2021 DATE OF PRONOUNCEMENT : 25.02.2021 ITA-493/DEL/2020 ITA-4055/DEL/2018 2 ORDER PER R.K. PANDA, AM: THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2012-13 AND 2005-06 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DELHI DATED 29.11.2019 AND THE ORDER OF LEARNED CIT(A), NEW DELHI DATED 22.03.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 15.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM 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 SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25.02.2021. SD/- SD/- (K.N. CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER SH ITA-493/DEL/2020 ITA-4055/DEL/2018 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR