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ITA 143/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9488 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI (Convened through Virtual Court) BEFORE SHRI KULBHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 143/ De l/ 2017 ( नधा रण वष / As s es s ment Yea r : 2012-13) A C IT S ec t o r- 2 4 N o id a बनाम/ V s . D N A TA In te r n a t i on a l P vt . L t d. Wi nds o r IT P a rk, T ow e r -B , 1 s t F l oo r, Le ve l A - 1, S e c to r -1 2 5 N oi da थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A A D C D 7 4 6 0 P (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Rajesh Kumar Dhanesta, Sr. DR यथ क ओर से / Respondent by : Sh. Kshitij Bansal, CA स ु नवाई क तार ख / D a t e o f H e a r i ng 31.01.2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 31.01.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c e o f t he Re ve n ue a g a i ns t t he or d e r o f t h e C o m mi s s io ne r o f I nc o m e T a x (A p pe a l s ) -I , N oi d a (‘ C IT (A )’ i n s h or t ) , d at e d 28. 1 0. 20 16 c onc e r ni ng A Y 2 012 - 13. 2. Wh en t h e m at t e r w as ca l l e d fo r h e a ri ng i n t he c ap ti on e d Re ve n ue ’s a p pe al , Le a rn e d Co u ns e l fo r th e a s s es s e e a t th e ou ts e t s ub mi tt e d t h a t t h e de si g n a t e d a u t ho r i t y ha s al re a d y g ra nt ed c er ti fi c at e e l e c tr on i ca l l y t o th e de cl ar a n t a ss e s s ee ad mi tt i ng r e q ue s t o f t h e a s s es s e e fo r se t t le me nt o f d is p ut e un de r ‘V iv a d S e V i s hw a s S c he m e 20 20 ’ (V S V ) re a d w i t h ru l e s fra me d t he re un d er . Th e Ld . Co uns e l a c c o r di ng l y s ub mi t te d t ha t h e d oe s n ot s e ek t o d e f en d t h e s a id a pp e a l ow i ng t o e x e r c i s e o f o pt i on f or a v a i l i ng V S V s c he m e a nd c on se qu ent l y u r ge d t ha t as s e s s ee re q u es t fo r c lo s ur e o f Re ve n ue ’s a pp e al ma y pl e as e be gr a n t ed . 3. In t he l ig h t o f w r it t en r eq ue s ts ma de o n be ha l f o f t he c ap ti on e d A s s es s e e, t he a pp e a l is di s mi s s ed a s w i t hdr a w n in l i mi n e . H ow e ver , i n t h e e ve n t , t he A s s es s e e fa i ls t o a va i l t h e be ne fi t o f V S V S ch e m e fo r a ny b on a fi d e r e a s on s , t he n th e R ev enu e w i l l b e a t l i b er ty t o s e e k re s to ra ti on o f ori gi n a l a p p e a l f or he a r i ng b e fo r e IT A T i n a cc ord an ce w i t h l aw . 4. In th e r es u l t , t he ca p t i o n e d a p pe al fi l e d by t he re ve nu e i s di s mis s e d a s w i t h dr a w n. Sd/- Sd/- (KUL BHARA T) (PR ADI P KUM AR KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: 31/01/2022 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 31/01/2022 Date of dictation 31.01.2022 Date on which the typed draft is placed before the dictating Member 31.01.2022 Date on which the typed draft is placed before the Other Member 31.01.2022 Date on which the approved draft comes to the Sr. PS/PS 31.01.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 31.01.2022 Date on which the fair order comes back to the Sr. PS/PS 31.01.2022 Date on which the final order is uploaded on the website of ITAT 31.01.2022 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk