Pearl Infrasolutions Pvt Ltd, New Delhi V. ITO WARD - 19(3), New Delhi

ITA 6776/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2394 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• 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 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 MS. MADHUMITA ROY MS. MADHUMITA ROY MS. MADHUMITA ROY MS. MADHUMITA ROY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 677 677 677 677 6 66 6 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 1 11 1 - -- - 12 1212 12 M/S PEAR INFRASOLUTIONS M/S PEAR INFRASOLUTIONS M/S PEAR INFRASOLUTIONS M/S PEAR INFRASOLUTIONS PVT.L PVT.L PVT.L PVT.LTD., TD., TD., TD., 814 814 814 814- -- -A, A, A, A, ANSALS VIKAS DEEP BUILDING, ANSALS VIKAS DEEP BUILDING, ANSALS VIKAS DEEP BUILDING, ANSALS VIKAS DEEP BUILDING, LAXMI NAGAR DISTT.CENTRE, LAXMI NAGAR DISTT.CENTRE, LAXMI NAGAR DISTT.CENTRE, LAXMI NAGAR DISTT.CENTRE, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. PAN : AAFCP7279L. PAN : AAFCP7279L. PAN : AAFCP7279L. PAN : AAFCP7279L. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -19(3), 19(3), 19(3), 19(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR D R. DATE OF HEARING : 26 2626 26.11 .11.11 .11.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 2 22 26.11 6.11 6.11 6.11. .. .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 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-8, NEW DELHI DATED 25 TH JUNE, 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED 23 RD NOVEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FIL ED BY IT AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFF ECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. ITA-6776/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 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 ON CONCLUSION OF VIRTU AL HEARING ON 26 TH NOVEMBER, 2020. SD/- SD/- ( (( ( MADHUMITA ROY MADHUMITA ROY MADHUMITA ROY MADHUMITA ROY ) )) ) (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 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR