Vishwakarma Enterprises (India) Private Limited, Delhi V. ITO ward-26(4), New Delhi

ITA 6448/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7501 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.6448, 6449/DEL/2019 ASSESSMENT YEAR : 2015-16 VISHWAKARMA ENTERPRISES (INDIA) PVT. LTD., E-136, BASEMENT, KALKAJI, NEW DELHI : 110019 PAN : AADCV7136J VS. ITO WARD-26(4) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 31.08.2021 DATE OF PRONOUNCEMENT : 31.08.2021 ORDER PER G.S. PANNU, VP : THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-9, NEW DELHI DATED 18/06/2019 & 21.06.2019 RESPECTIVELY. ITA-6448, 6449/DEL/2019 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 13. 08.2021, RECEIVED BY E-MAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY H IM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATIN G 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. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 31 AUGUST, 2021. SD/- SD/- (SUCHITRA KAMBLE) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT *BINITA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI