ACIT, Circvle-21(1), New Delhi V. Rakhi Agencies Ltd., New Delhi

ITA 4941/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2324 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 4941/DEL./2018, A.Y. : 2009-10 ACIT, VS. M/S. RAKHI AGENCIES LTD. CIRCLE-21(1), 332 8, KUCHA KASSH GIRI, NEW DELHI BAZAR SITA RAM, PIN - 110002 DELHI-110006 (PAN : AAACR0880Q) (APPELLANT) (RESPONDENT) REVENUE BY : SH. ATIQ AHMED, SR. DR ASSESSEE BY : NONE DATE OF HEARING : 26.10.2021 DATE OF ORDER : 26.10.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, ASSTT, COMMISSIONER OF INCOME TAX, NEW DELHI (HEREINAFTER REFERRED TO AS THE REVENUE) BY FILI NG THE PRESENT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DAT ED 23.11.2017 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS )-38, NEW DELHI QUA THE ASSESSMENT YEAR 2009-10. ITA NO.4941/DEL./2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING. THE ASSESSEE AUTHORIZED SIGNATORY VIDE ITS LETTER DATED 05.10.2021, RECEIVED BY EMAIL, HAS REQUESTED FOR DISMISSAL OF THE APPEAL FILED BY REVENUE AND STATED THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR 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 T HE ASSESSEE FOR DISMISSAL OF THE CAPTIONED APPEAL. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 26 TH DAY OF OCTOBER, 2021 AFTER CONCLUSION OF VIRTUAL HEARING. SD/- SD/- (R.K.PANDA) ( KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 26 TH DAY OF OCTOBER, 2021 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI