ITO, New Delhi V. M/s bhartiya Rail Bijlee Co. Ltd., New Delhi

ITA 2153/DEL/2017

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9732 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NOS.2153/DEL/2017, 995 & 996/DEL/2019 ASSESSMENT YEARS : 2012-13, 2013-14 & 2014-15 ITO, WARD-4(4), NEW DELHI-110019. VS BHARTIYA RAIL BIJLEE COMPANY LTD, NTPC BHAWAN, CORE-07, SCOPE COMPLEX, 7, INDUSTIRAL AREA, LODHI ROAD, NEW DELHI-110003. PAN-AADCB3805A APPELLANT RESPONDENT C.O.NO.130/DEL/2017 (IN ITA NO.2153/DEL/2017) ASSESSMENT YEAR : 2012-13) BHARTIYA RAIL BIJLEE COMPANY LTD, NTPC BHAWAN, CORE-07, SCOPE COMPLEX, 7, INDUSTIRAL AREA, LODHI ROAD, NEW DELHI-110003. PAN-AADCB3805A VS ITO, WARD-4(4), NEW DELHI-110019. APPELLANT RESPONDENT APPELLANT BY SH. GAURAV DUDEJA, SR.DR RESPONDENT BY NONE DATE OF HEARING 30 .12.2020 DATE OF PRONOUNCEMENT 30 .12.2020 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE AND CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2012-13, 2013-14 & 2014-15 IS DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), NEW DELHI DATED 19 .01.2017, 24.09.2018 AND 24.09.2018 RESPECTIVELY. ITA NO.-2153/DEL/2017 & OTHERS 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSESSEE , VIDE ITS LETTER DATED 22.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE A SSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT T AX 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 A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN VIEW OF THE ABOVE, ALL APPEALS FILED BY THE REVENUE A RE DISMISSED AS WELL AS CROSS-OBJECTION FILED BY THE ASSESSEE IS ALSO DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 30 TH DECEMBER, 2020. SD/- SD/- (K.N.CHARY) (G.S. PANNU ) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI