ELCA COSMETICS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 8(1), NEW DELHI

ITA No.1149/Del/2018

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “I-1” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year:2013-14
ELCA COSMETICS PVT. LTD.,
202-206, TOLSTOY HOUSE,
15, TOLSTOY MARG, New Delhi.
बनाम
Vs.
DCIT,
CIRCLE-8(1),
NEW DELHI.
PAN No.AABCE1111C
अपीलाथ Appellant
यथ/Respondent

Assessee by Ms. Jyoti Gupta, AR
Revenue by Shri Dharm Veer Singh, CIT DR

सुनवाईकतारीख/ Date of hearing:
03.07.2025
उोषणाकतारीख/Pronouncement on 03.07.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

This appeal is filed by the assessee against the assessment order passed u/s 144C r.w.s. 143(3) of the Act for the AY 2013-14
dated 27.11.2017, pursuant to the directions of the DRP dated
12.01.2018. 2. The assessee through letter dated 30.04.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax
Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been 2

filed on 30.04.2025 for the assessment year 2013-14. A copy of Form 1 is placed on record. The Counsel thus, submitted that the Assessee is seeking time.
3. Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeal in ITA
Nos.1149/Del/2018 for the AY 2013-14 under DTVSVS. Since the assessee has opted under DTVSVS to settle the issue in appeal, the appeal is treated as withdrawn. However, in the event of Revenue not accepting Form 1 filed by the assessee, the assessee is given liberty to file miscellaneous application for restoration of this appeal and to contest on merits.
4. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 03.07.2025 (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 03.07.2025
*Kavita Arora, Sr. P.S.
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