Green Valley Housing and Land Development Pvt. Ltd., New Delhi v. ACIT, Central Circle- 32, New Delhi

ITA 292/DEL/2018 | 2009-2010
Pronouncement Date: 28-05-2021 | Result: Dismissed

Appeal Details

RSA Number 29220114 RSA 2018
Assessee PAN AAACG4113H
Bench Delhi
Appeal Number ITA 292/DEL/2018
Duration Of Justice 3 year(s) 4 month(s) 17 day(s)
Appellant Green Valley Housing and Land Development Pvt. Ltd., New Delhi
Respondent ACIT, Central Circle- 32, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 28-05-2021
Assessment Year 2009-2010
Appeal Filed On 10-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI AMIT SHUKLA JUDICIAL MEMBER ITA NO.292/DEL/2018 ASSESSMENT YEAR : 2009-10 GREEN VALLEY HOUSING & LAND DEVELOPMENT PVT.LTD. M-11 MIDDLE CIRCLE CONNAUGHT CIRCUS NEW DELHI-110001. PAN-AAACG4113H VS ACIT CENTRAL CIRCLE-32 NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH. AJAY BHAGWANI CA RESPONDENT BY SH. M AHESH THAKUR SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 28.05.2021 ORDER PER G.S. PANNU VP : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-30 NEW DE LHI DATED 21.11.2017. 2. THE ASSESSEE VIDE ITS LETTER DATED 22.03.2021 RECEIVE D THROUGH EMAIL HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELA TING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UN DER THE VIVAD SE VISHWAS SCHEME 2020. 3. CONSIDERING THE AFORESAID SITUATION THE CAPTIONED APPEA L IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 2 4. HOWEVER THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT THE APPELLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIO N APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE ) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID THE APPEAL IS CONSIGNED TO REC ORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 28 TH MAY 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PA NNU) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI