ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI V. G4S CASH SOLUTIONS (INDIA) PVT. LTD., NEW DELHI

ITA 2584/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1169 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAYA KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.2584/DEL/2018 (ASSESSMENT YEAR 2013-14) ITA NO.2585/DEL/2018 (ASSESSMENT YEAR 2014-15) ADDL. CIT, SPECIAL RANGE-4, NEW DELHI VS. M/S G4S CASH SOLUTIONS (INDIA) PVT. LTD., C-16, COMMUNITY CENTRE, BEHIND JANAK CINEMA, JANAKPURI, NEW DELHI-110 058 PAN AACG6369F (APPELLANT) (RESPONDENT) APPELLANT BY SH. APOORVA BHARDWAJ, SR. DR RESPONDENT BY SH. ANAYA KAPOOR, ADV. DATE OF HEARING 06.07.2021 DATE OF PRONOUNCEMENT 06.07.2021 ORDER PER ANIL CHATURVEDI, AM: BOTH THE APPEALS HAVE BEEN PREFERRED BY THE DEP ARTMENT AGAINST THE COMMON ORDER DATED 22.01.2018 PASSED BY THE 2 ITA NOS.2584 & 2585/DEL/2018 ACIT VS. G4S CASH SOLUTIONS (INDIA) P VT. LTD. LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-35, NE W DELHI {CIT(A)} FOR ASSESSMENT YEARS 2013-14 & 2014-15. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. TH E LD. AR HAS PRAYED FOR WITHDRAWAL OF THE APPEALS. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND TREATED AS DISMISS ED. 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE A FORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE T RIBUNAL SHALL CONSIDER SUCH APPLICATIONS APPROPRIATELY AS PER LAW. THE 3 ITA NOS.2584 & 2585/DEL/2018 ACIT VS. G4S CASH SOLUTIONS (INDIA) P VT. LTD. RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEALS ARE CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIR TUAL HEARING ON 6 TH JULY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED: 06/07/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI