Goyal MG Gases Pvt. Ltd., New Delhi V. DCIT, Central Circle-14, New Delhi

ITA 651/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4729 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.651/DEL/2019 ASSESSMENT YEAR : 2012-13 GOYAL MG GASES PVT. LTD. 37-RING ROAD, LAJPAT NAGAR-IV, NEW DELHI. PAN NO. AABCG6972B VS. DCIT CENTRAL CIRCLE 14, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GAURAV PUNDIR, SR. DR DATE OF HEARING : 29.09.2021 DATE OF PRONOUNCEMENT : 29.09.2021 ORDER PER R.K. PANDA, A.M. THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-XXVI, NEW DELHI DATED 24.12. 2018. 2. NONE APPEARED ON BEHALF OF ASSESSEE AT THE TIME OF VIRTUAL HEA RING. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 06. 09.2021, RECEIVED BY EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE 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 ITA-651/DEL/2019 2 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 APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 29.09.2021. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *KAVITA ARORA, SR. PS = COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI