Itron Metering Solutions India Pvt. Ltd., Uttar Pradesh V. DCIT, New Delhi

ITA 1264/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4350 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 04-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: HIMANSHU S SINHA; BHUWAN DHOOPAR S
• Section: 201; 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 BENCH BENCH BENCH BENCH I II I- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE BEFORE BEFORE BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND AND AND AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 1264 1264 1264 1264 /DEL/201 /DEL/201 /DEL/201 /DEL/201 5 55 5 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 0 00 0 - -- - 11 1111 11 M/S ITRON METER M/S ITRON METER M/S ITRON METER M/S ITRON METER ING SOLUTIONS ING SOLUTIONS ING SOLUTIONS ING SOLUTIONS INDIA PRIVATE LIMITED, INDIA PRIVATE LIMITED, INDIA PRIVATE LIMITED, INDIA PRIVATE LIMITED, C CC C- -- -7, SECTOR 7, SECTOR 7, SECTOR 7, SECTOR- -- -3, 3,3, 3, NOIDA, NOIDA, NOIDA, NOIDA, UTTAR PRADESH UTTAR PRADESH UTTAR PRADESH UTTAR PRADESH 201 301. 201 301. 201 301. 201 301. PAN : AAACC1057E. PAN : AAACC1057E. PAN : AAACC1057E. PAN : AAACC1057E. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(2), 12(2), 12(2), 12(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HIMANSHU S. SINHA AND SHRI BHUWAN DHOOPAR, ADVOCATES. RESPONDENT BY : SHRI SURENDER PAL, CIT - DR. DATE OF HEARING : 2 22 22 22 2.10 .10.10 .10.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 22 2222 22.10. .10. .10. .10.2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER K. NARASIMHA CHARY, JM : PER K. NARASIMHA CHARY, JM : PER K. NARASIMHA CHARY, JM : PER K. NARASIMHA CHARY, JM :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED ASSESSING OFF ICER DATED 30 TH DECEMBER, 2014. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERA TION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED CIT-DR HAS NO OBJECTION. ITA-1264/DEL/2015 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 22 ND OCTOBER, 2020. SD/- SD/- ( (( ( N.K. BILLAIYA N.K. BILLAIYA N.K. BILLAIYA N.K. BILLAIYA ) )) ) ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT : M/S ITRON METERING SOLUTIONS INDIA PRIVATE LIMITED, M/S ITRON METERING SOLUTIONS INDIA PRIVATE LIMITED, M/S ITRON METERING SOLUTIONS INDIA PRIVATE LIMITED, M/S ITRON METERING SOLUTIONS INDIA PRIVATE LIMITED, C CC C- -- -7, SECTOR 7, SECTOR 7, SECTOR 7, SECTOR- -- -3, NOIDA, UTTAR PRADESH 3, NOIDA, UTTAR PRADESH 3, NOIDA, UTTAR PRADESH 3, NOIDA, UTTAR PRADESH 201 301. 201 301. 201 301. 201 301. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(2), NEW 12(2), NEW 12(2), NEW 12(2), NEW DELHI. DELHI. DELHI. DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR