Shiva Empires, New Delhi v. ACIT Circle-49(1), New Delhi

ITA 8640/DEL/2019 | 2013-2014
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 864020114 RSA 2019
Bench Delhi
Appeal Number ITA 8640/DEL/2019
Duration Of Justice 1 year(s) 3 month(s) 27 day(s)
Appellant Shiva Empires, New Delhi
Respondent ACIT Circle-49(1), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 02-03-2021
Assessment Year 2013-2014
Appeal Filed On 05-11-2019
Judgment Text
1 ITA NO. 8640/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: -SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE JUDI CIAL MEMBER I.T.A. NO. 8640/DEL/20 19 (A.Y 2013-14) (THROUGH VIDEO CON FERENCING) SHIVA EMPIRES NEW DELHI (APPELLANT) VS ACIT NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER PASSED BY CIT(A) DELHI FOR ASSESSMENT YEAR 2012-13. 2. BEFORE US THE LD. AR ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLV E THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT 20 20 AND FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3. 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VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED APPELLANT BY SH. SHANTANU JAIN ADV RESPONDENT BY SH. FARHAT KHAN ADDL. CIT DR DATE OF HEARING 02.03.2021 DATE OF PRONOUNCEMENT 02 .03.2021 2 ITA NO. 8640/DEL/2019 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS T HE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 02 ND DAY OF MARCH 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 02/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI