EMMSONS INTERNATIONAL LTD,NEW DELHI vs. DCIT, NEW DELHI
ITA No.689/Del/2022
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “H” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year: 2017-18
Emmsons International Ltd.,
Flat No.301, Plot No.12,
Zamrudpur Community Centre,
Kailash Colony, South Delhi,
New Delhi.
बनाम
Vs.
DCIT
Circle-7(1),
C.R. Building, New Delhi.
PAN No.AAACE0442K
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Narender Kumar Arora, CA
Revenue by Shri s.K. Jhadav, CIT DR
सुनवाईकतारीख/ Date of hearing:
10.03.2025
उोषणाकतारीख/Pronouncement on 10.03.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of DRP
New Delhi, dated 28/01/2022 passed u/s 144C(5) of the Act for the AY 2017-18. 2. Ld. Counsel for the assessee vide letter dated 10/03/2025
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 07/01/2025. 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.689/Del/2022 for the AY 2017-18 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 Since the assessee has opted under DTVSVS to settle the issues in appeal, this appeal is treated as withdrawn.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 With these observations this appeal is treated as withdrawn.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 In the result, appeal of the assessee is dismissed as withdrawn.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 10/03/2025 (RAMIT KOCHAR)
JUDICIAL MEMBER
Dated: 10.03.2025
*Kavita Arora, Sr. P.S.
3
Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT
(DR)/Guard file of ITAT.
By order