Mideast Integrated Steels Ltd, New Delhi V. ACIT Central Circle-2, New Delhi

ITA 9567/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9941 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 15-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANO MUKHERJEE

Judgement Text

I.T.A. No. 9567/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 9567/Del/2019 िनधा[रणवष[/ Assessment Year: 2015-16 Mideast Integrated Steels Ltd., H – 1, Zamrudpur Community Centre, Kailash Colony, New Delhi – 110 048. बनाम Vs. ACIT Central Circle : 2, New Delhi. PAN No. AAACM0846P अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे /Assessee by : Shri Shailesh Gupta, C. A.; राजèवकȧओरसे / Department by : Smt. Rano Mukherjee, [CIT] – D. R.; सुनवाईकȧतारȣख/ Date of hearing : 06/07/2022 उƦोषणाकȧतारȣख/Pronouncement on : 06/07/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-23, New Delhi [hereinafter I.T.A. No. 9567/Del/2019 2 referred to CIT (Appeals)] dated 31.10.2019 for assessment year 2015-16. 2. The ld. Counsel for the assessee vide letter of even date submitts that the assessee has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 07 th October, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020 for full and final settlement of taxes. Therefore, the appeal of the assessee for Assessment Year 2015-16 is allowed as withdrawn and hence dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 06/07/2022. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 06/07/2022. *MEHTA* आदेश कȧ Ĥितिलǒप अĒेǒषत / Copy of Order Forwarded to:- 1. राजèव / Revenue 2. आवेदक / Assessee 3. संबंिधत आयकर आयुƠ / Concerned CIT I.T.A. No. 9567/Del/2019 3 4. आयकर आयुƠ- अपील / CIT (A) 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाड[ फाइल / Guard file. By order, ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 06.07.2022 Date on which the typed draft is placed before the dictating Member 06.07.2022 Date on which the typed draft is placed before the Other Member 06.07.2022 Date on which the approved draft comes to the Sr. PS/PS 06.07.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 06.07.2022 Date on which the fair order comes back to the Sr. PS/PS 06.07.2022 Date on which the final order is uploaded on the website of ITAT 06.07.2022 Date on which the file goes to the Bench Clerk 06.07.2022 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