Virtual Global Education Ltd., New Delhi V. ITO, New Delhi

ITA 2145/DEL/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8321 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 12-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY CHOUDHARY
• Assessee Lawyers: K PARSANNA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2145/DEL/2013 ASSESSMENT YEAR: 2004-05 VIRTUAL GLOBAL EDUCATION LTD. (FORMERLY KNOWN AS TECH DNA SOLUTIONS LTD) 2963/43, SARASWATI MARG, KAROL BAGH, NEW DELHI- 110005 PAN NO.AABCT3362J VS ITO WARD- 16 (2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH.K. PARSANNA, ADVOCATE RESPONDENT BY SH. VIJAY CHOUDHARY, SR. DR DATE OF HEARING: 13/01/2021 DATE OF PRONOUNCEMENT: 13/01/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL FILED BY THE ASSESSEE PREFERRED AGAINS T THE ORDER OF CIT(A)-19, DELHI DATED 28.02.2013 PERTAINING TO A.Y.2004-05. 2 2. AT THE VERY OUTSET THE COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE LETTER FILED BY WHICH THE ASSESSEE SOUGHT PERMISSION TO WITHDRAW THE APPEAL AS THE APPELLANT HAS DECIDED TO SETTLE THE DISPUTE UNDER THE VIVAAD SE VISHWAS S CHEME, 2020. 3. ON SUCH CONCESSION APPEAL IS DISMISSED AS WITHDR AWN. HOWEVER, LIBERTY IS GIVEN TO THE APPELLANT TO APPRO ACH THE TRIBUNAL FOR THE REVIVAL OF THE APPEAL IF FOR SOME TECHNICAL REASON THE DISPUTE COULD NOT BE SETTLED UNDER THE VIVAAD S E VISHWAS SCHEME, 2020. 4. ON SUCH CONCESSION THE APPEAL IS DISMISSED. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 13.01.2021. SD/- SD/- (KULDIP SINGH) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:-13.01.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 13 .01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 13.01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 13.01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BE FORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13.01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 13.01.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 13.01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.01.2021 DATE ON WHICH FILE GOES TO THE HE AD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER