Zamil Air Conditioners India Pvt. Ltd., New Delhi V. DCIT Circle-27(2), New Delhi

ITA 7335/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2839 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2013-2014
• Appeal Filed On: 05-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.5251/DEL/2019 ASSESSMENT YEAR : 2012-13 M/S ZAMIL AIR CONDITIONERS INDIA PRIVATE LIMITED, H-9, BLOCK B-1, EXTENSION MOHAN COOPERATIVE INDUSTRIAL ESTATE MATHURA ROAD, NEW DELHI-110044 PAN- AAACA0907F VS. DCIT, CIRCLE-27(1), ROOM NO.193, C.R. BUILDING, NEW DELHI-110002 (APPELLANT) (RESPONDENT) ITA NO.7335/DEL/2019 ASSESSMENT YEAR : 2013-14 M/S ZAMIL AIR CONDITIONERS INDIA PRIVATE LIMITED, H-9, BLOCK B-1, EXTENSION MOHAN COOPERATIVE INDUSTRIAL ESTATE MATHURA ROAD, NEW DELHI-110044 PAN- AAACA0907F VS. DCIT, CIRCLE-27(2), ROOM NO.207, 02 FLOOR, BLOCK-D, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI-110002 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 25.02.2021 DATE OF PRONOUNCEMENT : 25.02.2021 ITA-5251 & 7335//DEL/2019 2 ORDER PER R.K. PANDA, AM : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2012-13 AND 2013-14 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A)-44, NEW DELHI, DATED 14.03.2019 AND 28.06.2019 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 22.02.2 021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WI THDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER F{X~{T ITA-5251 & 7335//DEL/2019 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI