Zebra Buildcon P.Ltd, Gurugram V. ITO, Ward-4(4), Gurgaon

ITA 7915/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4692 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 12-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: “F” DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 7915/Del/2018 Assessment Year: 2010-11 M/s.Zebra Buildcon P. Ltd., E–41, Rosewood City, Ground Floor, Sector: 50, Gurugram, Haryana - 122018 PAN: AAACZ3815D Versus Income Tax Officer, Ward : 4 (4), Gurgaon. (Appellant) (Respondent) Assessee by : Shri Aman Garg, C. A.; Department by : Shri Akhilesh Gupta, Sr. D. R. Date of hearing : 22.06.2022 Date of order : 22.06.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 22.09.2017, impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)–1, Gurgaon, for the assessment year 2010-11. 2. The Assessee has submitted that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn. [2] 3. The Ld. DR did not refute the factual position as narrated by the Assessee. 4. Considering submission of the Assessee for withdrawal of the appeal and Form-3 dated 19.02.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly. 5. In the result, Assessee’s appeal under consideration stands dismissed as withdrawn. Order pronounced in the open court on: 22/06/2022. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 22.06.2022. *MEHTA* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Assistant Registrar ITAT New Delhi Draft dictated 22/06/2022 Draft placed before author 22/06/2022 Approved Draft comes to the Sr.PS/PS 22/06/2022 Order signed and pronounced on 22/06/2022 Date of uploading on the website 22/06/2022 File sent to the Bench Clerk 22/06/2022 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.