DCIT, New Delhi V. M/s NPG Impex Pvt. Ltd., Delhi

ITA 1170/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6297 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RATAN SINGH
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SANDEEP GOSAIN, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.1170/Del/2017 (Assessment Year : 2010-11) Dy. CIT Circle – 18(2), New Delhi PAN : AACCN 1585 E Vs. M/s. NPG Impex Pvt. Ltd., 278, Katra Peran, Tilak Bazar, Khari Baoli, Delhi-110 006 (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Ratan Singh, Sr. D.R. Date of hearing: 16.12.2021 Date of Pronouncement: 16.12.2021 ORDER PER SANDEEP GOSAIN, JM: This appeal filed by the Revenue is directed against the order dated 27.12.2016 of the Commissioner of Income Tax (Appeals)-6, Delhi relating to Assessment Year 2010-11. 2. Before us, the assessee has moved an application dated 07.12.2021 wherein the assessee has stated that in respect of the dispute in question, the assessee i.e. respondent has opted for settlement under THE DIRECT TAX VIVAD SE VISHWAS ACT, 2 2020 and had already paid due tax as per scheme and Form – 4 was consequently filed on 19.03.2021. It was further submitted that inconsequent thereof, the order under Form – 5 from Hon’ble Pr. CIT as order for full and final settlement of tax arrears under section 5(2) r.w.s 6 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020) & the Direct Tax Vivad se Vishwas Rules, 2020 was issued on 08.11.2021 vide acknowledgement no.794937471081121. The copy of which has already been placed on record. 3. After having gone through the request of the assessee and keeping in view the no objection of the Revenue, we dismiss the appeal of the Revenue as infructuous. 4. In the result, appeal of the Revenue is dismissed as infructuous. Order pronounced in the open court on 16.12.2021, immediately after conclusion of the hearing of the matter in virtual mode. Sd/- Sd/- (ANIL CHATURVEDI) (SANDEEP GUSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 16.12.2021 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI