Amrit Goel Prop. M/s.Shiv Shankar Plywood, New Delhi V. ACIT, circle-21(1), New Delhi

ITA 8583/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8092 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: UMANG LUTHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 8583 8583 8583 8583 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 07 0707 07 - -- - 08 0808 08 SHRI AMRIT GOEL, SHRI AMRIT GOEL, SHRI AMRIT GOEL, SHRI AMRIT GOEL, PROP. M/S SHIV PROP. M/S SHIV PROP. M/S SHIV PROP. M/S SHIV SHANKAR SHANKAR SHANKAR SHANKAR PLYWOOD, PLYWOOD, PLYWOOD, PLYWOOD, F FF F- -- -22/92, SECTOR 22/92, SECTOR 22/92, SECTOR 22/92, SECTOR- -- -3, 3,3, 3, ROHINI, ROHINI, ROHINI, ROHINI, DELHI DELHI DELHI DELHI 110 085. 110 085. 110 085. 110 085. PAN : AAHPG5360J. PAN : AAHPG5360J. PAN : AAHPG5360J. PAN : AAHPG5360J. VS. VS. VS. VS. ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, C CC CIRCLE IRCLE IRCLE IRCLE- -- -21(1), 21(1), 21(1), 21(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. UMANG LUTHRA, ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 30 3030 30.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 30 3030 30.03 .03.03 .03. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2007-08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-13, NE W DELHI DATED 7 TH AUGUST, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 18 TH MARCH, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APP EAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-8583/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 30 TH MARCH, 2021. SD/- SD/- ( (( ( KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR