Amba Properties Pvt. Ltd., New Delhi V. ACIT Circle-2(2), New Delhi

ITA 6482/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5952 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 02-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI BEFORE SHR BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6482/DEL/2019 (ASSESSMENT YEAR: 2016-17) AMBA PROPERTIES PVT. LTD., 114, FIRST FLOOR, AMBA DEEP, 14 KASTURBA GANDHI MARG, NEW DELHI 110 001. PAN: AAACA2999M VS. ACIT , CIRCLE-2 (2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL KAPOOR, C.A.; DEPARTMENT BY : SHRI RAJESH KUMAR, SR. DR ; DATE OF HEARING 0 3 /02 / 202 1 DATE OF PRONOUNCEMENT 0 3 /02/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (APPEALS)-1, NEW DELHI DATED 28.06.2019 FOR THE ASSESSMENT YEAR 2016-17. 2. AT THE TIME OF HEARING THE ASSESSEE SUBMITTED A LETTER DATED 29.01.2021 WHEREIN IT IS STATED THAT ASSESSEE HAS FILED ON 31 ST AUGUST, 2020, FORM NOS. 1 AND 2 UNDER VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE TAX DISPUTE. IT WAS STATED THAT FORM NO. 3 HAS NOT YET BEEN RECEIVED. 3. IN VIEW OF THE ABOVE FACTS AND AFTER THE CONSENT OF THE LD DR THE ABOVE APPEAL IS TREATED AS WITHDRAWN AND HENCE, DISMISSED SUBJECT TO LIBERTY TO THE ASSESSEE TO FILE APPLICATION FOR RECALL OF THIS ORDER, IN CASE THE ASSESSEE FAILS TO GET THE DISPUTE INVOLVED IN THIS APPEAL SETTLED UNDER THAT SCHEME. 4. IN VIEW OF THE ABOVE FACTS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PAGE | 2 ORDER PRONOUNCED IN THE OPEN COURT ON 03/02/2021. SD/- SD/- (BHAVNESH SAINI) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03/02/2021. *MEHTA* COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION 3.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 3.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 3.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 3.02.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 3.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 3.02.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3.02.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER