MEDIA MATRIX ENTERPRISES PVT. LTD., NEW DELHI V. ITO, WARD- 16(3), NEW DELHI

ITA 1405/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4250 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TH OCTOBER RESPECTIVELY PASSED

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NOS. 1405 & 8072/DEL/2018 ASSTT. YEARS 2013-14 & 2013-14 MEDIA MATRIX ENTERPRISES PVT. LTD. D-7, DHAWANDEEP APARTMENTS, 6, JANTAR MANTAR ROAD, NEW DELHI 110 001 PAN AADCD7247E VS. ITO, WARD16(3) NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 12 TH JANUARY, 2018 AND 8 TH OCTOBER, 2018 RESPECTIVELY PASSED BY THE LD. CIT(A)-28 , NEW DELHI RELATING TO ASSESSMENT YEARS 2013-14. ASSESSEE BY: SHRI SUDEEP VIJAYAN, ADVOCATE DEPARTMENT BY : SHRI GAURAV DUDEJA, SR. DR DATE OF HEARING 11/02 /20 2 1 DATE OF PRONOUNCEMENT 11 / 02 /202 1 2 2. THE LD. COUNSEL FOR THE ASSESSEE, FILED AN APPLICATION SEEKING PASSING OF APPROPRIATE ORDER ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020 AND HAS ALSO OBTAINED FORM NO. 3. COPY OF FORM NO. 3 WHICH HAS BEEN FILED BY THE ASSESSEE IS PLACED ON RECORD. IN VIEW OF THE ABOVE, THE CAPTIONED APPEALS ARE CONSIGNED TO RECORD AND TREATED AS DISMISSED. 3. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 4. IN VIEW OF THE AFORESAID, THE APPEALS OF THE ASSESSEE ARE CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES ARE TREATED AS DISMISSED. 3 ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 11 TH FEBRUARY, 2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 11/02/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI