Arctic Refrigeration P.Ltd, Gurgaon V. ACIT, circle-1(1), Gurgaon

ITA 802/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4268 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.802/DE L/2019 ASSESSMENT YEAR : 2015-16 M/S ARCTIC REFRIGERATION PRIVATE LIMITED, SPAZE IT PARK, SOHNA ROAD, 1159, 11 FLOOR, SPAZE PARK, GURGAON, HARYANA-122002 PAN-AAKCA5601N VS. ACIT, CIRCLE-1(1), 5 FLOOR, HSIIDC BUILDING, UDYOG VIHAR, PHASE-5, NEAR SHAKAR CHOWK, GURGAON, HARYANA-122010 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. R. K. GUPTA, SR. DR DATE OF HEARING : 30.04.2021 DATE OF PRONOUNCEMENT : 30.04.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, GURGAON, DATED 12.11.201 8. ITA-802/DEL/2019 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING, BEFORE US. THE ASSESSEE, VIDE ITS LETTER, DATED NIL , H AS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT TH E ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR T HE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIV AD 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 APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDR AWN. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF VIRTUAL HEARING ON 30 APRIL, 2021. SD/- SD/- (KUL BHARAT) (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