EMMSONS INTERNATIONAL LIMITED,DELHI vs. ACIT, CIRCLE-7(1), , NEW DELHI

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ITA 1931/DEL/2022Status: DisposedITAT Delhi22 April 2025AY 2018-19Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1931/Del/2022 निर्धारणवर्ष/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 ACIT, | Vs. Circle-7(1), | C.R. Building, New Delhi. | अपीलार्थी Appellant | प्रत्यर्थी/Respondent | Assessee by Shri Narendra Kumar Arora, CA | Revenue by Shri Dharm Veer Singh, 5 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee had opted to settle the dispute under the DTVSVS scheme. Therefore, the appeal was treated as withdrawn and accordingly dismissed.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2018-19. The assessee submitted a letter stating they opted to settle disputes through the Direct Tax Vivad se Vishwas Scheme, 2024, and filed Form 1.

What were the issues?

Whether the appeal should be treated as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MANISH AGARWAL

For Appellant: Shri Narendra Kumar Arora, CA, Shri Dharm Veer Singh, CIT DR
Hearing: 22.04.2025

सुनवाईक�तारीख/ Date of hearing: 22.04.2025 22.04.2025 उ�ोषणाक�तारीख/Pronouncement on 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 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 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

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