Shiva Empires, New Delhi V. ACIT Circle-49(1), New Delhi

ITA 8640/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2898 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST PASSED

Judgement Text

1 ITA NO. 8640/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: -SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 8640/DEL/20 19 (A.Y 2013-14) (THROUGH VIDEO CON FERENCING) SHIVA EMPIRES NEW DELHI (APPELLANT) VS ACIT NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER PASSED BY CIT(A) DELHI FOR ASSESSMENT YEAR 2012-13. 2. BEFORE US, THE LD. AR ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLV E THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 20 20, AND FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3. 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OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED APPELLANT BY SH. SHANTANU JAIN, ADV RESPONDENT BY SH. FARHAT KHAN, ADDL. CIT DR DATE OF HEARING 02.03.2021 DATE OF PRONOUNCEMENT 02 .03.2021 2 ITA NO. 8640/DEL/2019 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS T HE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 02 ND DAY OF MARCH, 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 02/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI