PARADIP PORT ROAD CO. LTD.,,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI

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ITA 7002/DEL/2019Status: DisposedITAT Delhi30 November 2022AY 2015-162 pages

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Income Tax Appellate Tribunal, [ DELHI BENCH : “F” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR U.S.

Hearing: 29.11.2022Pronounced: 30.11.2022

PER YOGESH KUMAR U.S., JM

This appeal is filed by the assessee against the order dated 24/06/2019 passed by the Ld. Commissioner of Income Tax (Appeals)–38, New Delhi [hereinafter referred to CIT (Appeals)] for Assessment Year 2015-16.

2.

At the time of hearing the ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute involved in the impugned appeal under ‘The Direct Tax Vivad Se Vishwas Scheme, 2020’ and filed Form No. 5 issued under the Scheme. Therefore, submitted that the appeal may be allowed to be withdrawn.

2 ITA No. 7002/Del/2019 M/s Pradip Port Road Co. Ltd. Vs. Addl. CIT

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 18th February, 2021 under ‘The Direct Tax Vivad Se Vishwas Act, 2020’. Therefore, the appeal is allowed be withdrawn and hence dismissed.

5.

In the result, appeal is filed by the assessee is dismissed.

Order pronounced in the Open Court on : 30.11.2022.

(B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 30/11/2022

*R.N Sr. PS*