DCIT, New Delhi V. M/s. G4S Corporate Services (India) Pvt. Ltd., New Delhi

ITA 2086/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4748 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.2086/DEL./2014 ASSESSMENT YEAR: 2010-11 DCIT, CIRCLE-12(1), NEW DELHI VS. G4S CORPORATE SERVICES (INDIA) PVT. LTD., C-16, COMMUNITY CENTRE, JANAKPURI, BEHIND JANAK CINEMA, NEW DELHI PAN :AABCG4215D (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORD ER DATED 31.12.2013 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XV, NEW DELHI, PERTAINING TO ASSESSMENT Y EAR 2010-11. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSE T, STATED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VIVAD SE VISHWAS SCHEME, 2020. SHE, THEREFORE, SEEKS PERMISS ION TO TREAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER THE PROV ISIONS OF APPELLANT BY SHRI GURMEL SINGH, SR.DR RESPONDENT BY MS. ANANYA KAPOOR, ADV. DATE OF HEARING 04.01.2021 DATE OF PRONOUNCEMENT 05.02.2021 2 ITA NO.2086/DEL./2014 DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE H AS ALSO FILED A COPY OF FORM NO. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSIONER OF INCOME TAX, WHICH IS PLACED ON FILE . 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH FEBRUARY, 2021. SD/- SD/- (AMIT SHUKLA) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 5 TH FEBRUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI