Anurag Pharmaceuticals Pvt Ltd, Faridabad V. ITO WARD - 1(2), Faridabad

ITA 7419/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2351 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 7419/ De l/ 2019 ( नधा रण वष / As s es s ment Yea r : 2012-13) A n ura g P ha r ma c eu ti c al s P vt . L td . G - 14 0 , S e ct or -1 0, D LF F ar id a b a d बनाम/ V s . I TO W ar d- 1 ( 2) F a ri d a b a d थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A A G C A 5 0 5 9 G (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Amit Singh, Director यथ क ओर से / Respondent by : Sh. Kanav Bali, SR DR स ु नवाई क तार ख / D a t e o f H e a r i ng 28/06/2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 28/06/2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c e o f t he a s s es s e e a ga in s t t he or de r o f th e Co m mi s s i on e r o f In c o m e T a x (A p pe a l s ), F ar id a ba d ( ‘C IT (A ) ’ i n s ho r t ) , d a t e d 28.0 6 . 2 0 19 c on c e r n i n g A Y 2 012 -1 3. 2. T he c a pt io n e d a s s e s s ee ha s s o u gh t t o w it hd r aw t he a pp e a l l i st e d a b o v e o n th e gro u n d th a t a s s es s e e h a s op t e d t o a v a i l b e n e fi t s o f ‘V i v a d s e V is h w a s S ch e m e, 2 02 0’ (V S V ). A s pe r l et t e r fi l e d by a s s es s e e, i t i s s ubm i t t e d t h a t a s se s s e e do es no t s eek to p urs u e t he s a id a p p ea l o w i n g t o e x e rc is e o f op t i on f o r a va i l ing V S V S c he m e a nd c o ns e q u en t l y re qu e s t ed t ha t a s s e s s ee ’s ap p l i c a ti on fo r w i th d ra w a l o f a p pe a l ma y p l e a se be g r a nt ed . 3. T he l d. D e pa r t me n t al R e p r es e n t a t i ve fo r t he R e v enu e s t a t e d t ha t h e h as no ob j ec t i o n t o w it h d r a w t h e a pp e al s i n t h e c ir cu ms t a n c e s na rr a te d o n be h al f o f t h e a s s ess e e. 4. In t he l ig h t o f w r it t en r eq ue s ts ma de o n be ha l f o f t he c ap ti on e d p a rt y, t h e a p p e a l is di s mi s s ed a s w i t hd r aw n. H ow e ve r, in t he e ve nt , t h e a s s es s e e fa i l s to a v a il t h e ben e f it o f V S V Sc he me for a ny bo na fi d e r e a s o n s, th en t he a s s es s e e c on c e r n e d wi l l be a t l i b er ty t o s ee k re s to r a t i on o f or ig i n a l a ppe a l for h ea r i n g b e fo r e IT A T i n a cc or da n ce w it h l a w . 5. In th e re s ul t , t he ca pt i on e d a p p e al i s d i s m is s e d a s w i t hdr a w n. Sd/- Sd/- (K UL BHARA T) (PRADI P KUM AR KEDI A) JUDI CI AL M EMBER ACCOU NT ANT MEM BER Dated: /06/2022 *Neha, Sr. Private Secretary Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 28 /06/2022