Honeywell Pte Ltd., Singapore V. ACIT, Circle-2(1)(1), Int. Taxation, New Delh

ITA 8631/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5582 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 04-11-2019
• 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 I.T.A NO.8631/DEL/2019 (ASSESSMENT YEAR 2009-10 ) HONEYWELL PTE LTD. 6 TH FLOOR, UNITECH TRADE CENTRE, BLOCK-C, SUSHANT LOK, PHASE-1, SEC-43, GURGAON-122 002 PAN-AACCH 4957N VS. ASST.CIT, CIRCLE-2(1), (INTERNATIONAL TAXATION) NEW DELHI (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 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-43, NEW DELHI DATED 19.08.2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSESSEE, VI DE LETTER DATED 14 TH APRIL0, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FI LED BY THE ASSESSEE AND 2 ITA NO .8631 /DEL/2019 HONEYWELL PTE LT D. VS. ACIT STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD 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 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 ON CONCLUSION OF VIRTU AL HEARING ON 30 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S.PANNU) JUDICIAL MEMBER VICE PRESIDENT PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI