ITO, New Delhi V. M/s. Champion El Com Pvt. Ltd., New Delhi

ITA 113/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8531 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL SENIOR
• Section: 113; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY FRIDAY FRIDAY FRIDAY BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 113 113 113 113 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 7 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 2 22 2 - -- - 13 1313 13 INCOME TAX OFFI INCOME TAX OFFI INCOME TAX OFFI INCOME TAX OFFI CER, CER, CER, CER, WARD WARD WARD WARD- -- -6(1), 6(1), 6(1), 6(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S CHAMPION EL COM PVT.LTD., M/S CHAMPION EL COM PVT.LTD., M/S CHAMPION EL COM PVT.LTD., M/S CHAMPION EL COM PVT.LTD., F FF F- -- -66, SECTOR 66, SECTOR 66, SECTOR 66, SECTOR- -- -2, 2,2, 2, DSIIDC INDUSTRIAL AREA, BAWANA, DSIIDC INDUSTRIAL AREA, BAWANA, DSIIDC INDUSTRIAL AREA, BAWANA, DSIIDC INDUSTRIAL AREA, BAWANA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. PAN : AACCC2855J. PAN : AACCC2855J. PAN : AACCC2855J. PAN : AACCC2855J. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. BARNWAL, SENIOR DR. RESPONDENT BY : SHRI PRANSHU SINGHAL, CA. DATE OF HEARING : 08.01.2021 08.01.2021 08.01.2021 08.01.2021 DATE OF PRONOUNCEMENT : 08.01.2021 08.01.2021 08.01.2021 08.01.2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-2, NEW DELHI DATED 30 TH SEPTEMBER, 2016. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 1 ST JANUARY, 2021 HAS SUBMITTED THAT THE ASSESSEE HAS O PTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. IT WAS, ACCORDINGLY PRAYED FOR WITHDRAWAL OF THE APPEAL FILED BY THE REVENUE. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-113/DEL/2017 2 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN, AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 8 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR