Excel Abrasive Pvt. Ltd., Faridabad V. ITO, Ward- 8(4), New Delhi

ITA 7767/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2505 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS.7767 & 7768/DEL/2018 ASSESSMENT YEARS : 2009-10 EXCEL ABRASIVE PVT. LTD. 23-B/19, INDUSTRIAL AREA NIT, FARIDABAD, HARYANA-121001 PAN-AABCE9393C VS. ITO, WARD-8(4), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 17.02.2021 DATE OF PRONOUNCEMENT : 17.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2009-10 AR E DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-3, NEW DE LHI, DATED 18.09.2018 AND 28.09.2018 RESPECTIVELY. ITA-7767 & 7768/DEL/2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 10.02.20 21, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATIN G 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 THE 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 WITHDRAWAL 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 17 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI