Acrotech Infrastructure Pvt. Ltd., New Delhi V. ITO ward-1(3), New Delhi

ITA 8632/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3002 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K A MANU
• Assessee Lawyers: PRABHAT KUMAR

Judgement Text

1 ITA NO. 8632/DEL/2019 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 8632/DEL/2019 ( A.Y 2013-14) (THROUGH VIDEO CONFEREN CING) M/S ACROTECH INFRASTRUCTURE PVT. LTD., B-164, JAWAHAR PARK, DEOLI ROAD, KHANPUR, NEW DELHI. PAN NO. AAICA1105F (APPELLANT) VS ITO WARD-1(3) NEW DELHI (RESPONDENT) APPELLANT BY SH. PRABHAT KUMAR, CA RESPONDENT BY SH. K.A. MANU, SR. DR ORDER PER K.N. CHARY, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 14.08.2019 PASSED BY CIT(A)-1, NEW DELHI FOR ASSES SMENT YEAR 2013-14. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATI ON DATED 18/02/2021, WHERE IN IT IS SUBMITTED THAT THE ASSES SEE HAS FILED FORM NO. 1 & 2 IN THE DIRECT TAX VIVAD SE VISHWAS H SCHEME (VSV) ACT, 2020 AND HAS RECEIVED FORM NO. 3 FROM TH E DEPARTMENT. THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPE AL TO WHICH REVENUE HAS NO OBJECTION. DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 8632/DEL/2019 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19.02. 2021. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH FEBRUARY, 2021. SD/- SD/- (R. K. PANDA) (K.N. CHARY) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19/02/2021 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI