M/s. Transcend Infrastructure Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 112/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4870 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 07-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: CONSOLIDATED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.112/DEL./2015 ASSESSMENT YEAR 2010-2011 M/S. TRANSCEND INFRASTRUCTURE PVT. LTD., S2 LEVEL, UPPER GROUND FLOOR, BLOCK-F, INTERNATIONAL TRADE TOWER, NEHRU PLACE, NEW DELHI 110 019. PAN AACCT7115Q [ VS. THE ACIT, CIRCLE-16(1), CENTRAL REVENUE BUILDING, NEW DELHI 110 002. ( APPELLANT ) (RESPONDENT) ITA.NOS.7884 & 7885/DEL./2018 ASSESSMENT YEARS 2011-2012 & 2012-2013 M/S. ATC TELECOM INFRASTRUCTURE PRIVATE LIMITED, [SUCCESSOR OF TRANSCEND INFRASTRUCTURE PRIVATE LIMITED], 404, 4 TH FLOOR, SKYLINE ICON, ANDHERI-KURLA ROAD, ANDHERI, MUMBAI - 400059. PAN AACCT7115Q [ VS. THE DCIT-25(2), ROOM NO.196A, CENTRAL REVENUE BUILDING, NEW DELHI 110 002. ( APPELLANT ) (RESPONDENT) F OR ASSESSEE : SHRI A.T. PANDA, ADVOCATE FOR REVENUE : SHRI PRAKASH DUBEY, SR. D.R. DATE OF HEARING : 11 . 02 .20 21 DATE OF PRONOUNCEMENT : 11 . 02 .20 21 2 ITA.NO.112/DEL./2015, ITA.NO.7884 & 7885/DEL./2018 M/S. TRANSCEND INFRASTRUCTURE PVT. LTD., NEW DELHI & M/S. ATC TELECOM INFRASTRUCTURE PVT. LTD., [SUCCESSOR OF TRANSCEND INFRASTRUCTURE PVT. LTD.,] MUMBAI. ORDER PER BHAVNESH SAINI, J.M. ALL THE ABOVE APPEALS BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-19, NEW DELHI, DATED 07.11.2014, FOR THE A.Y. 2010-2011 AND CONSOLIDATED ORDER OF THE LD. CIT(A)-13, NEW DELHI, DATED 05.09.2018 FOR THE A.YS. 2011-2012 AND 2012-2013 . 2. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE APPEALS AS THE MATTERS IN ISSUE ARE SETTLED IN VIVAD SE VISHWAS SCHEME, 2020 AND REQUISITE FORM NO.3 HAVE BEEN ISSUED IN FAVOUR OF THE ASSESSEE IN THE ABOVE APPEALS. 3. IN VIEW OF THE ABOVE, APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3 ITA.NO.112/DEL./2015, ITA.NO.7884 & 7885/DEL./2018 M/S. TRANSCEND INFRASTRUCTURE PVT. LTD., NEW DELHI & M/S. ATC TELECOM INFRASTRUCTURE PVT. LTD., [SUCCESSOR OF TRANSCEND INFRASTRUCTURE PVT. LTD.,] MUMBAI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 11 TH FEBRUARY, 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.