Tyagi & Co., Panipat V. ITO, Ward-3, Panipat

ITA 9255/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3701 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 29-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.9255/DEL./2019 ASSESSMENT YEAR: 2008-09 M/S. TYAGI & CO., C/O- CHAURASIA AND ASSOCIATES, A-62, NAVKUNJ APARTMENTS, 87, IP EXTENSION, DELHI VS. ITO, WARD-3, PANIPAT PAN : AADFT6199E (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008- 09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), KARNAL, DATED 05.08.2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE HIS LETTER DATED 03.06.2021 RECEIVED THROUGH EMAIL, HAS REQUESTED FO R WITHDRAWAL APPELLANT BY SH. VENKETESH CHAURASIA, ADV. RESPONDENT BY SH. R.K. GUPTA, SR. DR DATE OF HEARING 07.06.2021 DATE OF PRONOUNCEMENT 07.06.2021 2 ITA NO.9255/DEL/2019 OF THE APPEAL AND STATED THAT THE ASSESSEE HAS OPTE D TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 202 0. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 PRONOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 7 TH JUNE, 2021. SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 7 TH JUNE, 2021. RK/- (DTDS) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI