PES Installations Private. Limited, New Delhi V. ACIT Circle-19(2), New Delhi

ITA 9279/DEL/2019

AI Insights

The case involves PES Installations Private Limited, the appellant, against the ACIT, Circle 19 (2), the respondent, concerning the Assessment Year 2011-12. The appellant sought to withdraw their appeal following their decision to settle the tax arrears dispute under the 'Vivad Se Vishwas Scheme, 2020'. They submitted Form 3 and a copy of the payment challan. The tribunal acknowledged the withdrawal and dismissed the appeal, allowing for restoration if the settlement under the scheme fails. The Revenue's appeal was dismissed as well.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113899 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 09-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2019
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.9279/Del./2019 (ASSESSMENT YEAR : 2011-12) PES Installations Private Limited, vs. ACIT, Circle 19 (2), 13 th KM Mile Stone, New Delhi. Opp. Maharaja Agarsain Hospital, Rohtak Road, New Delhi – 110 056. (PAN : AAACP7353A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Sanjay Tripathi, Sr. DR Date of Hearing : 10.05.2023 Date of Order : 12.05.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order of ld. CIT (Appeals)-22, New Delhi dated 18.09.2019 pertaining to Assessment Year 2011-12. 2. An application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under ITA No.9279/Del./2019 2 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 3 and copy of challan of payment. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. Consequently, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on this 12 th day of May, 2023. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 12 th day of May, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-22, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.