Nahapuria Impex Pvt Ltd, New Delhi V. ITO WARD - 17(3), New Delhi

ITA 7998/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4700 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL MAHAJAN
• Assessee Lawyers: GAURAV AHUJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-I NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 7998/DEL/2019 ( A.Y 2007-08) (THROUGH VIDEO CONFERENCING) M/S NAHARPURIA IMPEX PVT. LTD., A-16, 3 RD FLOOR, SARASWATI VIHAR, PITAMPURA, NEW DELHI-110034 AACCN1077B (APPELLANT) VS ITO WARD-17(3) NEW DELHI (RESPONDENT) APPELLANT BY SH. GAURAV AHUJA, CA RESPONDENT BY SH. SUNIL MAHAJAN, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 13/08/2019 PASSED BY CIT(A)-36, NEW DELHI FOR ASSESSMENT YEAR 2007-08. 2. BEFORE US, THE LD. AR FILED REQUEST FOR WITHDRAWAL OF APPEAL DATED 32.03.2021 AND FURTHER SUBMITTED THAT THE ASSESSEE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 07.02.2021. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED DATE OF HEARING 10.05.2021 DATE OF PRONOUNCEMENT 10.05.2021 ASSESSMENT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 THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES ON THIS 10 TH DAY OF MAY, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10/05/2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI