Sunmoon infrastructure Private Limited, Delhi V. DCIT, Circle-24(2), New Delhi

ITA 8033/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2743 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.8033/DEL/2019 ASSESSMENT YEAR: 2011-12 SUNMOON INFRASTRUCTURE PRIVATE LIMITED 203, 2 ND FLOOR, BHANOT PLAZA, DESHBANDHU GUPTA ROAD, PAHARGANJ, NEW DELHI VS. DCIT CIRCLE- 24 (2) NEW DELHI PAN : AALCS7783G (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-08, DE LHI DATED 19.06.2019 PASSED FOR ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING. APPELLANT BY SH. MUKKUL GUPTA, CA RESPONDENT BY SH. VED PRAKASH MISHRA, SR. DR. DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 18.02.2021 2 ITA NO. 8033/DEL./2019 3. THE ASSESSEE, VIDE ITS LETTER DATED 09.02.2021, HA S REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCH EME, 2020. THE ASSESSEE HAS ALSO FILED A COPY OF FORM N O. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSIONER OF INCOME TAX , WHICH IS PLACED ON RECORD. 2. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18.02.2021. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18.02.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 ITA NO. 8033/DEL./2019 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION : 18.02.2021 2. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE DICTATING MEMBER: 18.02.2021 3. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE OTHER MEMBER: 18.02.2021 4. DATE ON WHICH THE APPROVED DRAFT OF ORDER COMES TO THE SR. PS/PS: 18.02.2021 5. DATE OF WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 18.02.2021 6. DATE ON WHICH THE FINAL ORDER RECEIVED AFTER HAV ING BEEN SINGED/PRONOUNCED BY THE MEMBERS: 18.02.2021 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON TH E WEBSITE OF ITAT: 18.02.2021 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 8.02.2021 9. DATE ON WHICH FILES GOES TO THE HEAD CLERK: 10. DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: 11. DATE OF DISPATCH OF ORDER: