Radhika Polypack (P) Ltd., Faridabad V. ITO, Ward- 2(2), Faridabad

ITA 7083/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7051 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIV MAHAJAN
• Assessee Lawyers: TANI MALIK
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - I : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 7083 / DEL /201 8 ASSESSMENT YEAR : 20 1 0 - 11 RADHIKA POLYPACK (P) LTD., C/O M/S RRA TAXINDIA, D - 28, SOUTH EXTENSION , PART - 1, NEW DELHI. PAN : A AECR5492A VS ITO, WARD - 2( 2 ), FARI DABAD. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS TANI MALIK, ADVOCATE RE VENUE BY : SHRI SANJIV MAHAJAN, SR. DR DATE OF HEARING : 2 8 .01. 20 2 1 DATE OF PRONOUNCEMENT : 2 8 . 01 . 20 2 1 ORDER PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25 TH SEPTEMBER, 201 8 OF THE CIT(A) , FARI DABAD, RELATING TO THE ASSESSMENT YEAR 201 0 - 11 . 2. THE LD. COUNSEL FOR THE ASSE SSEE, AT THE TIME OF HEARING, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER ITA NO. 7083 / DEL /201 8 2 CONSIDERATION UNDER THE VIVAD SE V ISHWAS SCHEME, 2020. HE ACCORDINGLY SUBMITTED THAT TH E APPEAL FILED BY THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. DR, THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE APPEAL IS ALLOWED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME , THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REIN STITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPO SES, IS TREATED AS DISMISSED. THE ORDER W AS PRO NOUNCED IN THE OPEN COURT ON CONCLUSION OF THE HEARING ITSELF, I.E., ON 2 8 TH JANUARY, 2021. . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 2 8 TH JANUARY, 2021. DK ITA NO. 7083 / DEL /201 8 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI