M/s. Concentrix Daksh Services India Pvt. Ltd., Gurgaon V. DCIT, New Delhi

ITA 1955/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0813 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 31-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: PARICHAY SOLANKI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 1955/DEL/2017 : ASSTT. YEAR : 2005-06 CONCENTRIX DAKSH SERVICES INDIA PVT. LTD., DLF IT SEZ, BUILDING NO. 14, TOWER-D, 17 TH FLOOR, DLF CYBER CITY, SECTOR 24 & 25A DLF, PHASE-III, GURGAON-122002 VS DCIT, CIRCLE-11(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ABCD4187D ASSESSEE BY : SH. PARICHAY SOLANKI, CA REVENUE BY : SH. SURENDER PAL, CIT DR DATE OF HEARING: 17.12.2020 DATE OF PRONOUNCEMENT: 17.12.2020 ORDER PER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-37, NEW DELHI, DATED 31 .01.2017. 2. DURING THE HEARING HELD ON 14.12.2020, THE ASSESS EE SUBMITTED BEFORE THE COURT THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR DIRECT TAX VIVAD SE VISHWAS SCHEME. THE CASE WAS ADJOURNED TO 17.12.2020 WITH A DIRECTION TO CONFIRM THE SAME. ON THE DESIGNATED DA TE OF HEARING, THE LD. AR SUBMITTED THAT THE SAME COULD NOT BE CONFIRMED. WHEN ASKED UPON IF ANY PREJUDICE IS CAUSED IF THE APPEAL IS DISMISSED AT THIS JUNCTURE, IT WAS REPLIED THAT LEAVE MAY PLEASE BE GRANTED IN CASE TH E APPLICATION IS REJECTED. ITA NO. 1955/DEL/2017 CONCENTRIX DAKSH SERVICES INDIA PVT. LTD. 2 3. HENCE, THE APPEAL OF THE ASSESSEE IS BEING DISMI SSED WITH LIBERTY TO THE ASSESSEE TO APPROACH THE TRIBUNAL IN CASE THE A SSESSEE COULD NOT AVAIL THE BENEFITS OF OPTING FOR VIVAD SE VISHWAS OR IN CASE APPLICATION HAS BEEN REJECTED BY THE REVENUE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/12/2020. SD/- SD/- (H. S. SIDHU) (DR. B . R. R. KUMAR) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 17/12/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR