HPS Concrete Pvt. Ltd., New Delhi V. DCIT Central Circle, Ghaziabad

ITA 6220/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9956 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 21-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.6220/Del./2019 (ASSESSMENT YEAR : 2017-18) HPS Concrete Pvt. Ltd., vs. DCIT, Central Circle, C/o M/s. RKAAP & Associates, Ghaziabad. 10/60, LGF, Vikram Vihar, Lajpat Nagar – IV, New Delhi – 110 024. (PAN : AADCH0928C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepesh Garg, Advocate REVENUE BY : Ms. Sangeeta Yadav, Sr. DR Date of Hearing : 06.07.2022 Date of Order : 06.07.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-IV, Kanpur dated 30.04.2019 for the assessment year 2017-18. 2. Ld. counsel of the assessee seeks withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Department for the full and final settlement of tax arrears. ITA No.6220/Del./2019 2 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in the open court on this 6 th day of July, 2022 after the conclusion of the hearing. Sd/- sd/- (NARENDER KUMAR CHOUDHRY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 6 th day of July, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-IV, Kanpur. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.