ACIT(E),Circle-2(1) , New Delhi V. Shri Ram Scientific & Industrial Research Foundation, New Delhi

ITA 257/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2870 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: R K KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.257/DEL/2018 ASSESSMENT YEAR : 2013-14 ITA NO.258/DEL/2018 ASSESSMENT YEAR : 2014-15 ASSTT. COMMISSIONER OF INCOME-TAX (E), CIRCLE- 2(1), NEW DELHI VS. SHRI RAM SCIENTIFIC & INDUSTRIAL RESEARCH FOUNDATION, DIAMOND PRESS BUILDING, 8E, RANI JHANSI ROAD, JHANDEWALAN EXTENSION, NEW DELHI-110055 PAN-AAATS0867K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. PRAKASH DUBEY, SR. DR RESPONDENT BY : SHRI. R.K. KAPOOR, C.A. DATE OF HEARING : 15.01.2021 DATE OF PRONOUNCEMENT : 02.03.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YEARS 2013-14 AND 2014-15 ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-40, DELHI DATED 05.12.2017 AND 17.10.2017. ITAS-257,258/DEL/2018 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 08.01.2021, HAS REQUESTED FOR DISMISSAL OF THE APPEALS FILED BY THE REVENUE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN BOTH THE APPEALS. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR DISMISSAL OF APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. ABOVE DECISION WAS PRONOUNCED ON 02.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR