Signet Garments P.Ltd, New Delhi V. ITO, Ward-23(4), New Delhi

ITA 6218/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8811 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 6218/DEL/2018 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: SMC -1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 6218/DEL/2018 ( A.Y 2009-10) (THROUGH VIDEO CONFEREN CING) SIGNET GARMENTS P. LTD. A-83, OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI AAJCS9145E (APPELLANT) VS ITO WARD-23(4) ROOM NO. 246, C. R. BUILDING NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AJAY KUMAR, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 26/7/2018 PASSED BY CIT(A)-30, NEW DELHI FOR ASSESS MENT YEAR 2009-10. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATIO N DATED 26/12/2020, WHERE IN IT IS SUBMITTED THAT THE ASSES SEE HAS FILED FORM NO. 1 & 2 IN THE DIRECT TAX VIVAD SE VISHWAS H SCHEME (VSV) ACT, 2020 AND HAS RECEIVED FORM NO. 3 FROM TH E DEPARTMENT. DATE OF HEARING 12.01.2021 DATE OF PRONOUNCEMENT 12.01.2021 2 ITA NO. 6218/DEL/2018 THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPE AL TO WHICH REVENUE HAS NO OBJECTION. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES ON 12 TH JANUARY, 2021. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JANUARY , 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 12/01/2021 R. NAHEED 3 ITA NO. 6218/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 12.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 4 ITA NO. 6218/DEL/2018 THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER