BSSBUILDCON P.LTD,NEW DELHI vs. ITO, WARD-5(2), NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.6409/िदʟी/2018 (िन.व. 2013-14)
BSS Buildcon Pvt. Ltd.,
M-133, Greater Kailash, Part-II,
New Delhi 110048
PAN: AACCB-6435-F
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer,
Ward 5(2), R. No. 379, C.R Building,
I.P Estate, New Delhi
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : Shri Devirat Tiwari, Advocate
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
13/01/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
13/01/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-13, (hereinafter referred to as 'the CIT(A)') dated 17.08.2018, for assessment year 2013-14. 2. The counsel for the assessee stated at Bar that the assessee has opted to settle the issue in appeal under VSVS 2024. He placed on record copy of Form No. 1
filed under the scheme and submitted that Form No. 2 from the Department is awaited. He prayed for withdrawing the appeal.
2
3. The assessee is allowed to withdraw the appeal as prayed for.
4. Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372
of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on Monday the 13th day January, 2024. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 13.01.2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
3
BY ORDER,
////
(Dy./Asstt.