Breeze Buildwell Pvt. Ltd., New Delhi V. ACIT, Central Circle-6, New Delhi

ITA 7237/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9833 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 30-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Section: 201; 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 C CC C : 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.N. CHAR K.N. CHAR K.N. CHAR K.N. CHARY YY Y , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 7234 TO 7238 7234 TO 7238 7234 TO 7238 7234 TO 7238 /DEL/ /DEL/ /DEL/ /DEL/ 201 201 201 201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2013 2013 2013 2013 - -- - 14 1414 14 TO 2017 TO 2017 TO 2017 TO 2017 - -- - 18 1818 18 M/S BREEZE M/S BREEZE M/S BREEZE M/S BREEZE BUILDWELL PVT. LTD. BUILDWELL PVT. LTD. BUILDWELL PVT. LTD. BUILDWELL PVT. LTD. W WW W- -- -88, GREATER KAILASH, PART 88, GREATER KAILASH, PART 88, GREATER KAILASH, PART 88, GREATER KAILASH, PART- -- -I, I,I, I, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110048, 110048, 110048, 110048, PAN PAN PAN PAN- -- -AAFCB6660D AAFCB6660D AAFCB6660D AAFCB6660D VS. VS. VS. VS. ACIT, ACIT, ACIT, ACIT, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -6 66 6 NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MAYANK PATWARI, ADVOCATE RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR D R. DATE OF HEARING : 31 3131 31.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 31 3131 31.12 .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 : :: : THESE APPEALS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LEARNED CIT(A)-24, NEW DELHI, ALL DATED 09.05.2019, FOR THE ASSESSMENT YEARS 2013-14 TO 2017-18 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LET TER DATED 30.12.2020, HAS REQUESTED FOR WITHDRAWAL OF THE APP EALS 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 CERTIFIC ATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-7234 TO 7238/DEL/2019 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 31 ST DECEMBER, 2020. SD/- SD/- ( (( ( K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHAR Y YY Y ) )) ) (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