Delhi Iron & Steel Co. Ltd., Ghaziabad V. DCIT, Central Circle-1, Ghaziabad

ITA 6592/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0702 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 6592/Del/2019 Assessment Year: 2009-10 Delhi Iron & Steel Co. Ltd., 601, DISCO Compound, G.T. Road, B.S. Indl. Area, Ghaziabd. PAN: AAACD5262G VersuS DCIT, Central Circle-1, Ghaziabad. (Appellant) (Respondent) Appellant by : None Respondent by : Ms. Sangeeta Yadav, Ld. Sr. DR Date of hearing : 04/07/2022 Date of order : 04/07/2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the assessee against the order dated 11.06.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-IV, New Delhi (in short “Ld. Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2009-10. 2. None is present on behalf of the assessee. However, an application dated 9 th May, 2022, filed by the ld. AR of the assessee, is available on record, claiming that the Assessee under Vivad Se Vishwas Scheme, 2020, has already settled the quantum dispute for the year under consideration and the Revenue Department has issued form No. 5 date 27.01.2021, the penalty imposed does not survive and therefore the present appeal may be treated as withdrawn. Ld. DR did not refute the claim of the Assessee. [2] 3. Considering the factual position stated above, the present appeal arising out of the penalty order, deserves to be dismissed as withdrawn. 4. In the result, the appeal of the Assessee stands dismissed as withdrawn. Order pronounced in the open court on 04/07/2022. Sd/- Sd/- (SHAMIM YAHYA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-