DCIT CIRCLE 5(2), New Delhi V. Cedar Support Services Ltd., New Delhi

ITA 2600/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4209 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 25-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: C NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER [THROUGH VIDEO CONFERENCING ] ITA NO. 2600/DEL./2019 ASSESSMENT YEAR: 2015-16 DCIT, CIRCLE-5(2), NEW DELHI VS. M/S. CEDAR SUPPORT SERVICES LTD., 1, BHARTI CRESCENT, NELSON MANDELA MARG, VASANT KUNJ, PHASE-II, NEW DELHI PAN :AADCB1156C (APPELLANT) (RESPONDENT) ORDER PER G.S. PANNU, VP: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEARS 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-2, NEW DELHI, DATED 13.12.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 16 TH MARCH, 2021, HAS REQUESTED FOR DISMISSAL OF APPEAL FILED BY THE REVE NUE AND STATED THAT IT HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCH EME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN THE APPEAL OF THE REVENUE. IT IS SEEN THAT AS PER THE FORM NO.3 DATED 03.02.2021 ISS UED BY PCIT, DELHI-1, THERE IS NIL AMOUNT PAYABLE/REFUNDABLE TO THE APPLI CANT. 3. LEARNED SENIOR DR HAS NO OBJECTION. APPELLANT BY SHRI R.K. GUPTA, SR.DR RESPONDENT BY NONE DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 2 ITA NO.2600/DEL./2019 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR DISMISSAL OF APPEAL FILED BY THE REVENUE HAVING BEE N INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15 TH APRIL, 2021 . SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI