Sanjivani Non Ferrous Trading P.Ltd, New Delhi V. ACIT, Circle-22(1), New Delhi

ITA 6640/DEL/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9671 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 17-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Assessee Lawyers: RAJESH MAHANA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH FRIDAY FRIDAY FRIDAY FRIDAY- -- -A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 6640 6640 6640 6640 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 8 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008 - -- - 09 0909 09 SANJIVANI NON SANJIVANI NON SANJIVANI NON SANJIVANI NON FERROUS FERROUS FERROUS FERROUS TRADING PVT. LTD. TRADING PVT. LTD. TRADING PVT. LTD. TRADING PVT. LTD. F FF F- -- -170B, WESTERN AVENUE, 170B, WESTERN AVENUE, 170B, WESTERN AVENUE, 170B, WESTERN AVENUE, SAINIK FARM, SAINIK FARM, SAINIK FARM, SAINIK FARM, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN PAN PAN PAN- -- -AAKCS2511D AAKCS2511D AAKCS2511D AAKCS2511D VS. VS. VS. VS. ACIT, ACIT, ACIT, ACIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -22(1), 22(1), 22(1), 22(1), ROOM NO.226, ROOM NO.226, ROOM NO.226, ROOM NO.226, C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110002 110002 110002 110002 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJESH MAHANA, CA . RESPONDENT BY : SHRI JAGDISH SINGH , SENIOR DR. DATE OF HEARING : 18 1818 18.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 18 1818 18.12 .12.12 .12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-31, NE W DELHI DATED 12.09.2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUEST ED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-6640/DEL/2018 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 18 TH DECEMBER, 2020. SD/- SD/- - ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR