ACIT, Circle-12(2), New Delhi v. International Cars & Motors Ltd.,, New Delhi

ITA 6741/DEL/2019 | 2009-2010
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 674120114 RSA 2019
Bench Delhi
Appeal Number ITA 6741/DEL/2019
Duration Of Justice 1 year(s) 7 month(s) 3 day(s)
Appellant ACIT, Circle-12(2), New Delhi
Respondent International Cars & Motors Ltd.,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 17-03-2021
Assessment Year 2009-2010
Appeal Filed On 13-08-2019
Judgment Text
I.T.A.NO.6741/DEL/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI G.S. PANNU HONBLE VICE PRESIDENT AND SHRI K.N. CHARY JUDICIAL MEMBER . . /. I.T.A NO.6741/DEL/2019 / ASSESSMENT YEAR: 2009-10 ACIT CIRCLE 12(2) NEW DELHI. VS. INTERNATIONAL CARS & MOTORS LTD. SONALIKA HOUSE 283 AGCR ENCLAVE KARKARDOOMA NEW DELHI. PAN NO. AABC12403D APPELLANT / RESPONDENT REVENUE BY SH. M. BARNWAL SR. DR ASSESSEE BY S/SH. MUKESH BHUTANI ADV. SHREYANSH SHAH ADV. & KARAN DHANUKA ADV. / DATE OF HEARING: 1 7 .03.2021 /PRONOUNCEMENT ON 1 7 .03.2021 /O R D E R PER G.S. PANNU V.P. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER DATED 30.05.2019 PASSED BY CIT(A) NEW DELHI FOR AY 2009- 10. 2. BEFORE US THE LD. AR SUBMITTED THAT THE ASSESSE E HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSVS) ACT 2020 AND HAS FILED DECL ARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 (ATTACHED HEREWITH). 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT I.T.A.NO.6741/DEL/2019 2 TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TA X ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVE D IN TERMS OF THE AFORESAID ACT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THIS APPEAL AND THE TRIBUNAL S HALL CONSIDER THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 17 TH DAY OF MARCH 2021. SD/- SD/- (K.N. CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATED: 17.03.2021 * KAVITA ARORA SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR ITAT: DELHI BENCHES-DELHI