SAB Motors Pvt Ltd, New Delhi V. DCIT Circle-22(1), New Delhi

ITA 531/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6644 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.531/DEL/2020 ASSESSMENT YEAR : 2010-11 SAB MOTORS PVT.LTD., C/O-AKHILESH KUMAR, ADV., 206-207, ANSAL SATYAM, RDC, GHAZIABAD-201002. PAN-AANCS1949L VS DCIT, CIRCLE-22(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH. AKHILESH KUMAR, ADV. RESPONDENT BY SH.R.K.GUPTA, SR.DR DATE OF HEARING 08.04.2021 DATE OF PRONOUNCEMENT 08.04.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXV, N EW DELHI DATED 09.12.2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED NIL, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWA L OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTL E THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO T HIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. ITA NO. 531/DEL/2020 3. IN VIEW OF THE ABOVE, I ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 08 TH APRIL, 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI