Sun Ramified Solutions Private Limited, New Delhi V. ITO ward-24(3), New Delhi

ITA 7829/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0434 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 26-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

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.7829/DEL/2019 FOR A.Y. 2007-08 SUN RAMIFIED SOLUTIONS PVT. LTD., 1378/21, 3 RD FLOOR, NAIWALA, KAROL BAGH, NEW DELHI-05 PAN- AAGCS 2069 E VS. ITO WARD 24(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY -- NONE -- RE VENUE BY SH. PRAKASH DUBEY, SR. D.R. DATE OF HEARING: 22/12 /2020 DATE OF PRONOUNCEMENT: 22 /12 /2020 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22.07.2019 OF THE COMMISSIONER OF INCOME TAX (A)- 15, DELHI RELATING TO ASSESSMENT YEAR 2007-08. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 19 TH DEC, 2020 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 SCHEME AND HAS FILED THE ITA NO.7829/DEL/2019 PAGE | 2 DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) AND ASSESSEE HAS REQUESTED TO ALLOW THE WITHDRAWAL OF APPEAL. LEARNED DR HAS NO OBJECTION TO ALLOW WITHDRAWING THE APPEAL. 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 AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 22.12.2020 SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 22 .12.2020 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI