Uptron Powertronics Ltd., Ghaziabad V. DCIT, Circle- 2, Ghaziabad

ITA 6600/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4801 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 01-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Assessee Lawyers: RAVI KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NO. 6600/DEL/2017 ASSESSMENT YEAR : 2013-14 M/S UPTRON POWERTRONICS LTD., S-53-58, SITE-IV, UPTRON ESTATE, SAHIBABAD, GHAZIABAD, UTTAR PRADESH (PAN: AAACU1871A) VS. DCIT, CIRCLE-2, GHAZIABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAVI KAPOOR, CA RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GHAZI ABAD. 2 2. THE ASSESSEES AUTHORISED SIGNATORY VIDE HIS LETTE R DATED 20.1.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDE R SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FIL ED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- ( K. NARASIMHA CHARY ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR