SPS Infratech P. Ltd., Faridabad V. ITO, Ward- II(4), Faridabad

ITA 536/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5055 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 23-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TARAN SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.536/DEL/2018 ASSESSMENT YEAR : 2008-09 SPS INFRATECH P.LTD., (FORMERLY KNOWN AS MAJA MERCANDISE), C/O-RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI-110085. PAN-AACCS3105R VS IT O , WARD-II(4), FARIDABAD. APPELLANT RESPONDENT APPELLANT BY SH. TARAN SHARMA, ADV. RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), FARIDABAD D ATED 29.12.2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER D ATED 05.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDR AWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPT ED 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. ITA NO.-536/DEL/2018 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 15 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANN U) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI