RRA Enterprises, Faridabad V. ACIT CPC-TDS, Ghaziabad

ITA 5484/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8554 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI SUDHANSHU SRIVASTAVA, JUDICIAL ME MBER ITA NO. 5483/DEL/2019, ITA 5484/D/2019, ITA 5485/D/ 2019 ASSESSMENT YEARS: 2013-14, 2014-15, 2015-16 RRA ENTERPRISES, 565, SECTOR 7B, FARIDABAD, HARYANA -121006 (PAN: AAOFR3130N) VS ACIT CPC TDS, AAYKAR BHAWAN, SECTOR 3, VAISHALI, GHAZIABAD 201010 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI DEEPESH GARG, ADVOCATE RESPONDENT BY: SHRI M. BARNWAL, SR. DR DATE OF HEARING : 08.01.2021 DATE OF PRONOUNCEMENT : 08.01.2021 ORDER PER G.S. PANNU, VICE PRESIDENT THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A), FARIDABAD DATED 31. 05.2019 AND PERTAIN TO ASSESSMENT YEARS 2013-14, 2014-15 AND 2015-16. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 31.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWA L OF THE APPEALS FILED BY THE ITA 5483, 5484 & 5485/DEL//2019 2 ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONS IDERATION 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 O F THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 8 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR