Allied Corporate Services, New Delhi V. ACIT Circle-54(1), New Delhi

ITA 7354/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8732 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.7354/DEL/2019 (FOR ASSESSMENT YEAR 2008-09) ALLIED CORPORATE SERVICES, 1/20, DOUBLE STOREY, JANGPURA EXTENSION, NEW DELHI - 110014 PAN NO. AAOFA 1105 A VS. ACIT CIRCLE 54(1), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SH. V. RAJKUMAR, ADV. RE VENUE BY -- NONE -- DATE OF HEARING: 29 / 1 2 /2020 DATE OF PRONOUNCEMENT: 11 / 01 /202 1 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.07.2019 OF THE COMMISSIONER OF INCOME TAX (A)- 36, NEW DELHI RELATING TO ASSESSMENT YEAR 2008-09. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 28.12.2020 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- ITA NO.7354/DEL/2019 ALLIED CORPORATE SERVICES VS. ACIT A.Y. 2008-09 2 1) AND UNDERTAKING (FORM-2) SCHEME AND FORM-3 YET TO BE RECEIVED FROM THE DEPARTMENT. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.2021 SD/ - (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 11.01.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI