DCIT, New Delhi V. M/s Nucleus Software Exports Ltd., New Delhi

ITA 1169/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2856 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAYASUDDIN ANSARI SENIOR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.1169/DEL./2017 (ASSESSMENT YEAR : 2011-12) DCIT, CIRCLE 18 (2), VS. M/S. NUCLEUS SOFTWARE EXPO RTS LTD., NEW DELHI. 33 35, THYAGRAJ NAGAR MARKET, NEW DELHI 110 003. (PAN : AAACM4924G) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAVEEN JAIN, CA REVENUE BY : SHRI GAYASUDDIN ANSARI, SENIOR DR DATE OF HEARING : 08.03.2021 DATE OF ORDER : 08.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, DCIT, CIRCLE 18 (2), NEW DELHI (HEREINAF TER REFERRED TO AS THE ASSESSEE), BY FILING THE PRESE NT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 06.12.2016 PASSE D BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, DELHI QUA T HE ASSESSMENT YEAR 2011-12. 2. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASS ESSEE HAS OPTED ITA NO.1169/DEL./2017 2 TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020 AND HAS FILED NECESSARY FORMS 1 & 2 WITH THE TAX DEPARTMENT, WHICH WAS ACCEPTED AND PROCESSED VIDE F ORM 3 ISSUED BY THE TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EAL IS HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE AS SESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF MARCH , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (N.K. BILLAIYA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 8 TH DAY OF MARCH, 2021 TS ITA NO.1169/DEL./2017 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-6, DELHI 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.