SMC Foods Ltd., Uttar Pradesh V. ACIT, New Delhi

MA 889/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4463 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 26-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And DR. B.R.R.KUMAR, ACCOUNTANT MEMBER MA No.889/Del/2019 (Arising out of ITA No.2545/DEL/2015 [Assessment Year: 2010-11] M/s SMC Foods Ltd. 2/1524, White House, Delhi Road, Saharanpur, Uttar Pradesh Vs. The ACIT CC-4, New Delhi PAN-AABCS9564R Assessee Revenue Assessee by Sh. Shailesh Gupta, Adv. Revenue by An adjournment application Date of Hearing 06.05.2022 Date of Pronouncement 06.05.2022 ORDER PER Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER : The assessee, through this Miscellaneous Application, has requested the Tribunal to rectify certain mistakes that have crept in the order dated 06.06.2019 of the Tribunal in ITA No.2545/Del/2015 for AY 2010-11. 2. The ld. counsel for the assessee, vide his letter dated 06.05.2022, has requested for withdrawal of the Miscellaneous Application filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to MA No.889/Del/2019 2 this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. None was present on behalf of the Revenue but an adjournment application was filed. 4. In view of the above, we accept the request of the assessee for withdrawal of the Miscellaneous Application. 5. In the result, the Miscellaneous Application of the assessee is dismissed as withdrawn. Order was pronounced in the open Court on 06.05.2022. Sd/- Sd/- [KUL BHARAT] [B R R KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 06.05.2022. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi