Sismca Builders P.Ltd, Delhi V. DCIT, Central Circle, Noida

ITA 966/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5062 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, HONBLE VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.965 & 966/DEL/2018 ASSESSMENT YEARS : 2011-12 TO 2012-13 M/S SISMCA BUILDERS P. LTD. G-25, GROUND FLOOR, VARDHMAN MAYUR MARKET, CSC, MAYUR VIHAR, PHASE-3, DELHI. PAN NO. AAKCS7811C VS. DCIT CENTRAL CIRCLE, NOIDA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI R.K. GUPTA, SR. DR DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 ORDER PER G.S. PANNU, V.P. THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2011-12 AN D 2012-13 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-IV, NE W DELHI DATED 29.11.2017. ITA-965 & 966/DEL/2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 10. 03.2021, RECEIVED BY EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHW AS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE 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 THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15 APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATED: 15.04.2021 *KAVITA ARORA, SR. PS = COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI