Case Number: ITA 386/DEL/2019
Appellant: Unique Non Woven Fabrics Pvt. Ltd., New Delhi
Respondent: ITO, Ward-27(1), New Delhi
Assessment Year: 2012-13
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2021-02-25
Pronounced On: 2021-02-25
The case ITA 386/DEL/2019 involves the appellant, Unique Non Woven Fabrics Pvt. Ltd., New Delhi, contesting the order passed by the Income Tax Officer (ITO), Ward-27(1), New Delhi, for the assessment year 2012-13. The appeal was filed on January 18, 2019, and the final order was pronounced on February 25, 2021. The Income Tax Appellate Tribunal (ITAT) upheld the CIT(A)’s order, with the case resolved under the Vivad Se Vishwas Scheme, 2020.
The case was heard before the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal (ITAT), New Delhi, through video conferencing. The bench consisted of Shri R.K. Panda, Accountant Member, and Shri K. Narasimha Chary, Judicial Member.
The appeal filed by Unique Non Woven Fabrics Pvt. Ltd. is against the order dated October 12, 2018, passed by the Commissioner of Income Tax (Appeals)-9, New Delhi, under section 250 of the Income Tax Act, 1961, pertaining to the assessment year 2012-13.
The appellant, Unique Non Woven Fabrics Pvt. Ltd., challenged the CIT(A)’s decision on various grounds, primarily focusing on the disallowance of certain deductions and additions to income under specific sections of the Income Tax Act. However, the details of these grounds were not elaborated in the tribunal’s order.
The assessee, represented by its letter dated February 8, 2021, requested for withdrawal of the appeal, stating that they have opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was also filed.
The Revenue, represented by Shri M. Baranwal, Senior Departmental Representative (DR), had no objection to the withdrawal request.
After hearing the submission and reviewing the records, the tribunal accepted the request for withdrawal of the appeal by Unique Non Woven Fabrics Pvt. Ltd. The tribunal noted that the dispute related to tax arrears for the assessment year 2012-13 had been settled under the Vivad Se Vishwas Scheme, 2020. Consequently, the appeal was dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. The decision was announced on conclusion of the virtual hearing on February 25, 2021.
Dated: February 25, 2021
Assistant Registrar, ITAT, New Delhi
ITA 386/DEL/2019: Unique Non Woven Fabrics Pvt. Ltd. vs. ITO – Case Filed Due to CIT(A) Order
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