BAHRI ESTATES PVT LTD,NEW DELHI vs. ITO WARD - 4(4), NEW DELHI
ITA No.5477/Del/2024
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No.5477/Del/2024
िनधा रणवष /Assessment Years:2012-13
BAHRI ESTATES PVT Ltd.,
16A, INDIRA ENCLAVE,
NEB SARAI, NEW DELHI.
PAN No.AAACB5296Q
बनाम
Vs.
INCOME TAX OFFICER,
Ward-4(4),
New Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by None
Revenue by Shri Ajay Kumar Arora, Sr. DR
सुनवाईकतारीख/ Date of hearing:
03.06.2025
उोषणाकतारीख/Pronouncement on 03.06.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld.
CIT(Appeals)-NFAC, Delhi dated 27.09.2024 for the AY 2012-13 in sustaining the disallowance of Rs.20,25,000/- made u/s 37 of the Act.
In spite of issue of notice, none appeared on behalf of the assessee, nor any adjournment was moved.
2. On perusal of the grounds of appeal of the assessee we observe that the Ld. CIT(Appeals) appears to have disposed of the appeal ex
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parte. In the grounds of appeal the assessee contended that no hearing notice was served on the assessee. In ground no. 6 of the grounds of appeal the assessee contended that it had opted under VSVS 2020 and paid tax after issuing Form 3. However, it appears that this fact was omitted to consider by the Ld. CIT(Appeals) and the appeal of the assessee was dismissed sustaining the disallowance made u/s 37 of the Act. The record before us shows that the Revenue issued Form 3 dated 11.02.2021 determining the tax payable on disputed disallowance and the assessee also paid the tax due of Rs.2,94,752/- for which Form 4 was also issued. Therefore, since the assessee had opted under VSVS and settled the dispute, we set aside the findings of the Ld. CIT(Appeals) on merits. The appeal filed by the assessee is treated as withdrawn.
3. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 03.06.2025 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 03.06.2025
*Kavita Arora, Sr. P.S.
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