Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 7066 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 4 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
06-04-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2007-2008
Appeal Filed On
15-11-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: E NEW DELHI BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.3520/DEL./2011 ASSESSMENT YEAR: 2007-08 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. DCIT, CIRCLE-6(1), NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND ITA NO.931/DEL./2015 ASSESSMENT YEAR: 2007-08 DCIT, CIRCLE-16(2), NEW DELHI VS. MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND C.O. NO. 144/DEL./2019 [ARISING OUT OF ITA NO.931/DEL./2015] ASSESSMENT YEAR: 2007-08 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. DCIT, CIRCLE-16(2), NEW DELHI PAN :AAACM6334J ( APPELLANT ) (RESPONDENT) AND 2 ITA NO.3520/DEL/2011; 931/DEL./2015; C.O. NO. 144/DEL./2019 ITA NO.5807/DEL./2011; 932/DEL./2015 C.O. NO.145/DEL./12019 ITA NO.6022/DEL./2012; 1086/DEL./2017 C.O. NO.146/DEL./2019 ITA NO.5807/DEL./2011 ASSESSMENT YEAR: 2008-09 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. DCIT, CIRCLE-6(1), NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND ITA NO.932/DEL./2015 ASSESSMENT YEAR: 2008-09 DCIT, CIRCLE-16(2), NEW DELHI VS. MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND C.O. NO.145/DEL./2019 [ARISING OUT OF ITA NO.932/DEL./2015] ASSESSMENT YEAR: 2008-09 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. DCIT, CIRCLE-16(2), NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND ITA NO.6022/DEL./2012 ASSESSMENT YEAR: 2009-10 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. JCIT, CENTRAL CIRCLE-6(1), NEW DELHI PAN :AAACM6334J ( APPELLANT ) (RESPONDENT) 3 ITA NO.3520/DEL/2011; 931/DEL./2015; C.O. NO. 144/DEL./2019 ITA NO.5807/DEL./2011; 932/DEL./2015 C.O. NO.145/DEL./12019 ITA NO.6022/DEL./2012; 1086/DEL./2017 C.O. NO.146/DEL./2019 AND ITA NO.1086/DEL./2017 ASSESSMENT YEAR: 2009-10 DCIT, CIRCLE-16(2), NEW DELHI VS. MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) AND C.O. NO.146/DEL./2019 [ARISING OUT OF ITA NO.1086/DEL./2017] ASSESSMENT YEAR: 2009-10 MINERALS MANAGEMENT SERVICES INDIA PVT. LTD., 1104, 11 TH FLOOR, HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI VS. DCIT, CIRCLE-16(2), NEW DELHI PAN :AAACM6334J (APPELLANT) (RESPONDENT) ORDER PER BENCH: THESE CROSS APPEALS BY THE ASSESSEE AND REVENUE, AN D CROSS-OBJECTIONS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2007- 08, 2008-09 AND 2009-10 ARE DIRECTED AGAINST THE O RDERS OF RESPECTIVE LEARNED COMMISSIONER OF INCOME TAX (APPE ALS). 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTE D FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED T HAT THE ASSESSEE BY MS. ANANYA KAPOOR, ADV. RESPONDENT BY MS. PRAMITA M. BISWAS, CIT(DR) DATE OF HEARING 01.02.2021 DATE OF PRONOUNCEMENT 06.04.2021 4 ITA NO.3520/DEL/2011; 931/DEL./2015; C.O. NO. 144/DEL./2019 ITA NO.5807/DEL./2011; 932/DEL./2015 C.O. NO.145/DEL./12019 ITA NO.6022/DEL./2012; 1086/DEL./2017 C.O. NO.146/DEL./2019 ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. THE LEARNED COUNSEL FOR THE A SSESSEE FURTHER SUBMITTED THAT FORM NO. 3 IN ALL THE CASES TO THIS EFFECT HAS BEEN ISSUED BY RESPECTIVE PRINCIPAL COMMISSIONE R OF INCOME TAX, WHICH ARE PLACED ON RECORD. 3. LEARNED SENIOR DR HAS NO OBJECTION, BUT HE SUBMITT ED THAT IN CASE TAX AS PER FORM NO. 3 IS NOT PAID THEN THE DEPARTMENT SHOULD BE GIVEN LIBERTY TO RE-AGITATE THE ISSUES IN ITS APPEALS. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. SIMILARLY, IN VIEW O F FORM NO. 3 ISSUED, THE APPEALS OF THE REVENUE ARE DEEMED TO BE WITHDRAWN WITH LIBERTY TO RECALL IN CASE THE DISPUTE OF TAX R ATE IS FINALLY NOT SETTLED. 5. IN VIEW OF THE ABOVE, ALL THE CROSS APPEALS FILED BY THE ASSESSEE AND REVENUE ARE DISMISSED, AS WELL AS THE CROSS- OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH APRIL, 2021 SD/- SD/- (MAHAVIR PRASAD) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH APRIL, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI
