ESCOM CONSULTANTS PVT. LTD., NEW DELHI v. ITO, WARD- 8(3), NEW DELHI

ITA 3993/DEL/2018 | 2013-2014
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 399320114 RSA 2018
Bench Delhi
Appeal Number ITA 3993/DEL/2018
Duration Of Justice 2 year(s) 10 month(s)
Appellant ESCOM CONSULTANTS PVT. LTD., NEW DELHI
Respondent ITO, WARD- 8(3), NEW DELHI
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-03-2021
Assessment Year 2013-2014
Appeal Filed On 25-05-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER ITA NO.3993/DEL/2018 ASSESSMENT YE AR : 2013-14 M/S ESCOM CONSULTANTS PVT. LTD. SECTOR-3 NOIDA UTTAR PRADESH-201301 VS. INCOME TAX OFFICER WARD-8(3) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PRADEEP KUMAR JHA CA RESPONDENT BY : MS. NIDHI SRIVASTAVA CIT - DR DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER R.K. PANDA AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER DATED 27.03.2018 OF THE LEARNED CIT(A)-34 NEW DELHI RELATING TO ASSESSME NT YEAR 2013-14 2. THE LEARNED COUNSEL FOR THE ASSESSEE VIDE ITS LETTER RECEIVED THROUGH EMAIL DATED 24.03.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. ITA NO.3993/DEL/2014 2 3. CONSIDERING THE AFORESAID SITUATION THE CAPTIONED APPEAL IS CON SIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YE AR 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 REINSTITUTIO N OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATE LY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OBJECTION WITH RE GARD 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 PRONOUNCED IN THE OPEN COURT IN PRE SENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 25 TH MARCH 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI/DATED- 25.03.2021 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BY ORDER ASSISTANT REGISTRAR ITAT DELHI