Worship Impex Pvt. Ltd., New Delhi V. ACIT, Circle-27(2), New Delhi

ITA 9238/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9768 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 9238/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No.9238/Del/2019 िनधाᭅरणवषᭅ/Assessment Year: 2015-16 Worship Impex Pvt. Ltd., 515A, 5 th Floor, Naurang House, 21-Kasturba Gandhi Marg, Connaught Place, New Delhi – 110 001. बनाम Vs. ACIT, Circle : 27 (2) New Delhi. PAN : AAACW7597F अपीलाथᱮ /Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Written Submissions [BY POST] राज᭭वकᳱओरसे /Revenue by : Shri M. Baranwal, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 28/09/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 28/09/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. Commissioner of Income Tax (Appeals)-9, [hereinafter referred to CIT (Appeals)] New Delhi, dated 25.09.2019. I.T.A. No. 9238/Del/2019 2 2. At the time of hearing the assessee by letter filed on 27 th September, 2022 submitted that he has opted to settle the dispute involved in the quantum appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already withdrawn the appeal in ITA. No. 9311/Del/2019 and the Tribunal passed order on 27.01.2021. Therefore, the assessee stated in its letter that the appeal of the assessee filed against penalty order may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 16 th February, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020 for the appeal in dispute in ITA. No. 9311/Del/2019 for assessment year 2015-16 dismissing the appeal as withdrawn. Therefore, the appeal of the assessee in ITA. No. 9238/Del/2019 is allowed to be withdrawn and hence dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 28/09/2022. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 28/09/2022. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; I.T.A. No. 9238/Del/2019 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 28.09.2022 Date on which the typed draft is placed before the dictating member 28.09.2022 Date on which the typed draft is placed before the other member 28.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 28.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 28.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 28.09.2022 Date on which the final order is uploaded on the website of ITAT 28.09.2022 Date on which the file goes to the Bench Clerk 28.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order