DLF South Point Ltd., New Delhi V. DCIT, Circle- 7(1), New Delhi

ITA 7706/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4147 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.7705/DEL/2018 ASSESSMENT YEAR : 2014-15 DLF SOUTH POINT LTD., 9 TH FLOOR, DLF CENTRE, SANSAD MARG, NEW DELHI-110001. PAN-AAECD8309G VS DCIT, CIRCLE-7(1), NEW DELHI. APPELLANT RESPONDENT ITA NO.7706/DEL/2018 ASSESSMENT YEAR : 2014-15 DLF SOUTH POINT LTD., (SUCCESSOR TO DLF SOUTH POINT), 9 TH FLOOR, DLF CENTRE, SANSAD MARG, NEW DELHI-110001. PAN-AAECD8309G VS DCIT, CIRCLE-7(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. MAHESH THAKUR, SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 28.05.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014- 15 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A)-3, D ELHI BOTH DATED 04.09.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 15.04.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO 2 SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE A SSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT T AX 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 A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMIS SED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEA RING ON 28 TH MAY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PA NNU) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI