M/s. Motorola Mobility India Pvt. Ltd., Gurgaon V. DCIT, Gurgaon

ITA 1416/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8693 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DIVYANSHU AGARWAL
• Keywords: Set aside
• Section: 144C; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I-2 : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.1416/DEL./2017 (ASSESSMENT YEAR : 2012-13) M/S. MOTOROLA MOBILITY INDIA PVT. LTD., VS. DCIT, C IRCLE 2, 12 TH FLOOR, BLOCK D, GURGAON. DLF CYBER GREENS, PHASE III, GURGAON 122 001 (HARYANA). (PAN : AAFCP2261E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DIVYANSHU AGARWAL, ADVOCATE REVENUE BY : SHRI ANUPAM KANT GARG, CIT DR DATE OF HEARING : 06.01.2021 DATE OF ORDER : 06.01.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, M/S. MOTOROLA MOBILITY INDIA PVT. LTD., (HEREINAFTER REFERRED TO AS THE ASSESSEE), BY FIL ING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 31.01.2017 PASSED BY THE ASSESSING OFFICER (AO) IN CONSONANCE WITH THE ORDERS PASSED BY THE LD. DRP/TPO UNDER SECTION 143 (3) READ WITH ITA NO.1416/DEL./2017 2 SECTION 144C OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) QUA THE ASSESSMENT YEAR 2012-13. 2. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASS ESSEE HAS OPTED 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 FORM 3 ISSUED BY THE TAX DEPART MENT AND ALSO SUBMITTED THAT THE ISSUANCE OF FORM 5 BY THE DESIGN ATED AUTHORITY IS STILL AWAITED. 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 6 TH DAY OF JANUARY , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 6 TH DAY OF JANUARY, 2021 TS ITA NO.1416/DEL./2017 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.