ACIT, New Delhi V. M/s. Reed Elsevier India (P) Ltd., Gurgaon

ITA 1414/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4963 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AND ITA NO DEL

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I1: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3229/DEL/2013 [BY ASSESSEE] AND ITA NO. 1414/DEL/2017 [BY DEPARTMENT] (ASSESSMENT YEAR : 2007-08) RELX INDIA PVT. LTD., (FORMERLY REED ELSEVIER INDIA PVT. LTD., 14 TH FLOOR, BUILDING 10, TOWER B, DLF CYBER CITY COMPLEX, DLF CITY PHASEII, GURGAON122 002, HARYANA. PAN: AAACR4727J VS. ACIT , CIRCLE : 15 (1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUSHIL KUMAR, ADV.; DEPARTMENT BY: SHRI SURENDER PAL [CIT] DR; DATE OF HEARING 09 / 0 2 / 202 1 DATE OF PRONOUNCEMENT 09 / 0 2 /202 1 O R D E R PER AMIT SHUKLA, J. M. 1. THESE CROSS APPEALS ARE FILED BY THE ASSESSEE AND THE DEPARTMENT AGAINST THE ORDER DATED 13.03.2013 OF THE COMMISSIONER OF INCOME TAX (APPEALS) XX, NEW DELHI FOR ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED BEFORE US A LETTER DATED 08 TH FEBRUARY, 2021 STATING THAT ASSESSEE HAS ALREADY FILED FORM NOS. 1 AND 2 FOR SETTLEMENT OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020. FORM NO. 3 IS YET TO BE RECEIVED. 3. THE LD. DR AGREED THAT IN THE ABOVE CIRCUMSTANCES BOTH THE APPEALS MAY BE TREATED AS WITHDRAWN. 4. WE HAVE CAREFULLY CONSIDERED THE LETTER DATED 08.02.2021 OF THE LEARNED AR AND NOTE THAT ASSESSEE HAS ALREADY FILED FORM NOS. 1 AND 2 UNDER VIVAD SE VISHWAS SCHEME, 2020. THEREFORE, BOTH THE APPEALS OF THE ASSESSEE AND THE PAGE | 2 REVENUE ARE TREATED AS WITHDRAWN AND HENCE DISMISSED WITH LIBERTY THAT IN CASE FORM NO. 3 IS NOT ISSUED BY THE AUTHORITY, THE PARTIES HAVE A RIGHT TO FILE AN APPLICATION FOR RECALL OF THIS ORDER. 5. IN VIEW OF THIS BOTH THE APPEALS OF THE ASSESSEE AND THE REVENUE ARE TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON : 09/02/2021. SD/- SD/- (PRASHANT MAHARISHI) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09/02/2021. *MEHTA* COPY FORWARDED TO : 1. APPELLANTS 2. RESPONDENTS 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 09 .0 2 .2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 09 .0 2 .2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 09 .0 2 .2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 09 .0 2 .2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 09 .0 2 .2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 09 .0 2 .2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09 .0 2 .2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER