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ITA 7079/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8296 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: S KRISHNAN
• 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 SHRI SHRI SHRI SHRI K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 7079 7079 7079 7079 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 0 00 0 9 99 9 - -- - 10 1010 10 M/S SCAN HOLDINGS PVT.L M/S SCAN HOLDINGS PVT.L M/S SCAN HOLDINGS PVT.L M/S SCAN HOLDINGS PVT.L TD., TD., TD., TD., F FF F- -- -4, SHOPPING COMPLEX, 4, SHOPPING COMPLEX, 4, SHOPPING COMPLEX, 4, SHOPPING COMPLEX, A AA A- -- -BLOCK, MEERA BAGH, BLOCK, MEERA BAGH, BLOCK, MEERA BAGH, BLOCK, MEERA BAGH, WEST DELHI, WEST DELHI, WEST DELHI, WEST DELHI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 087. 110 087. 110 087. 110 087. PAN : AABCS0852N. PAN : AABCS0852N. PAN : AABCS0852N. PAN : AABCS0852N. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -22(2 22(2 22(2 22(2), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. KRISHNAN, ADVOCATE. RE SPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 2 22 26 66 6.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 26 2626 26.03 .03.03 .03. .. .2021 2021 2021 2021 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 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXV, N EW DELHI DATED 26 TH JULY, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 19 TH FEBRUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-7079/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. 6. BEFORE PARTING, WE MAY TAKE NOTE OF A SAY OF THE APPLICANT WHICH IS TO THIS EFFECT. IT HAS BEEN STATED THAT WHILE A PPROACHING THE INCOME- TAX AUTHORITIES TO EXERCISE THE OPTION OF SETTLING THE DISPUTE IN PURSUANCE TO THE VIVAD SE VISHWAS SCHEME, 2020, THE PENDING APPEAL BEFORE THE TRIBUNAL WAS ENUMERATED AS ITA NO.1079/D EL/2019 ON A WRONG PREMISE, WHEREAS THE CORRECT IDENTIFICATION I S ITA NO.7079/DEL/2019; AND, IT IS FURTHER STATED THAT IT A NO.1079/DEL/2019 IS NOT THE APPEAL FOR SETTLEMENT IN VIVAD SE VISHWA S SCHEME, 2020. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 26 TH MARCH, 2021. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (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