ACIT, Circle-9(1), New Delhi V. Fitness First India P.Ltd, New Delhi

ITA 173/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2801 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2013-2014
• Appeal Filed On: 10-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AND STATED THAT HAS OPTED TO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS.173 & 174/DEL/2019 ASSESSMENT YEARS : 2013-14 & 2014-15 ACIT, CIRCLE-9(1), ROOM NO.403, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110002 VS. M/S FITNESS FIRST INDIA PVT. LTD. THE DOME, 5 FLOOR, SELECT CITY WALK MALL, SAKET, NEW DELHI-110017 PAN-AABCF0249C (APPELLANT) (RESPONDENT) DATE OF HEARING : 25.02.2021 DATE OF PRONOUNCEMENT : 25.02.2021 ORDER PER R.K. PANDA, AM : THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YEARS 2013-14 AND 2014-15 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A)-44, NEW DELHI, DATED 31.10.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 04.02.2 021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY THE REVENUE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELAT ING TO THE TAX ITA-173 & 174//DEL/2019 2 ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR W ITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI