M/s Rohan Promotors Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 968/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2475 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 20-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.967/DEL/2017 FOR A.Y. 2006-07 ITA NO.968/DEL/2017 FOR A.Y. 2007-08 M/S. ROHAN PROMOTERS PVT. LTD., 31, JANGPURA ROAD, BHOGAL, NEW DELHI PAN NO. AADCR 0070 P VS. ITO, WARD 15(4), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI MADHUR AGARWAL, ADV. RE VENUE BY SHRI GOVIND SINGHAL, SR. DR DATE OF HEARING: 17 / 0 2 /202 1 DATE OF PRONOUNCEMENT: 17 / 02 /202 1 ORDER PER ANIL CHATURVEDI, AM : BOTH THE APPEALS BY THE ASSESSEE ARE PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, NEW DELHI DATED 09.01.2017 PERTAINING TO A.Y. 2006-07 & 2007-08. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 15 TH FEB 2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND 2 UNDERTAKING (FORM-2) SCHEME AND DESIGNATED AUTHORITY IS YET TO ISSUE CERTIFICATE IN FORM-3. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.02.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (AMIT SHUKLA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 17.02.2021 *PRITI YADAV, SR.PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI