EMMSONS INTERNATIONAL LIMITED,DELHI vs. ACIT, CIRCLE-7(1), , NEW DELHI
ITA No.1931/Del/2022
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “I” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No.1931/Del/2022
िनधा रणवष /Assessment Year:2018-19
Emmsons International Limited,
Flat No.301, Plot No.12,
Zamrudpur Community Centre,
Kailash Colony, South Delhi,
New Delhi.
PAN No.AAACE0442K
बनाम
Vs.
ACIT,
Circle-7(1),
C.R. Building, New Delhi.
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Narendra Kumar Arora, CA
Revenue by Shri Dharm Veer Singh, CIT DR
सुनवाईकतारीख/ Date of hearing:
22.04.2025
उोषणाकतारीख/Pronouncement on 22.04.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the final assessment order passed by Assessing Officer u/s 143(3) r.w.s.
144C(13) pursuant to the directions of DRP New Delhi, dated
10/06/2022 passed u/s 144C(5) of the Act for the AY 2018-19. 2. Ld. Counsel for the assessee vide letter dated 22.04.2025
submitted that the assessee had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and 2
accordingly Form 1 has been filed on 11/01/2025. A copy of Form 1
is placed on record. The Counsel thus, requested the Bench to keep the appeal in abeyance till Form 2 is issued by the Department.
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
No.1931/Del/2022 for the AY 2018-19 under DTVSVS and the same is pending for consideration by the Department. Since the assessee has opted under DTVSVS to settle the issues in appeal, this appeal is treated as withdrawn. However, in the event of the Department not accepting the application filed by the assessee under DTVSVS
2024, for any reason, the assessee is at liberty to file miscellaneous application for recall of the order of the Tribunal. With these observations this appeal is treated as withdrawn.
4. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 22/04/2025 (MANISH AGARWAL) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 22.04.2025
3
*Kavita Arora, Sr. P.S.