Three D Integrated Solutions Limited, New Delhi V. DCIT Circle-25(2), New Delhi

ITA 1742/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4580 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 21-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.NO.1742/DEL./2020 ASSESSMENT YEAR 2017-18 THREE D INTEGRATED SOLUTIONS LIMITED W-77, GK, SOUTH DELHI NEW DELHI - 110048 PAN AACCT 6372 K VS. DCIT CIRCLE 25(2) NEW DELHI (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SATISH AGGARWAL, C.A. FOR REVENUE : SHRI GAURAV PUNDIR, SR. D.R. DATE OF HEARING : 29.09.2021 DATE OF PRONOUNCEMENT : 29.09.2021 ORDER PER R.K. PANDA, A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28.08.2020 OF THE LD. CIT(A)-9, NEW DELHI, RELATING TO THE A.Y. 2017-18. 2 ITA.NO.1742/DEL./2020 THREE D INTEGRATED SOLUTIONS LIMITED 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT ASSESSEE HAS FILED DECLARATIONS IN FORM NOS.1 AND 2 WITH THE INCOME TAX DEPARTMENT UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE MATTERS. HE HAS, THEREFORE, SUBMITTED THAT APPEALS COULD BE DISPOSED OF IN TERMS THERETO. 4. IN VIEW OF THE ABOVE FACT, SINCE ASSESSEE HAS AVAILED THE BENEFIT UNDER VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE MATTERS, THEREFORE, THE APPEALS OF THE ASSESSEE STANDS DISPOSED OF IN TERMS THEREOF, SUBJECT TO APPROVAL OF THE SAME BY THE COMPETENT AUTHORITY. APPEALS OF THE ASSESSEE ARE ACCORDINGLY DISPOSED OF. 3 ITA.NO.1742/DEL./2020 THREE D INTEGRATED SOLUTIONS LIMITED 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISPOSED OF. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E., ON 29.09.2021. SD/- SD/- (MS. SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI, DATED 29 TH SEPTEMBER, 2021 PY/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.