DCIT, Circle- Gurgaon, International Taxation, Gurgaon V. Telenor Consults AS, New Delhi

ITA 2610/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7633 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: I-2 NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.2610/DEL./2018 ASSESSMENT YEAR: 2011-12 DCIT, CIRCLE-GURGAON, INTERNATIONAL TAXATION, GURGAON VS. M/S. TELENOR CONSULTS AS, C/O- TELENOR INDIA PVT. LTD., UNIT NO. 902, 9 TH FLOOR, COMMERCIAL TOWER, HOTEL LE-MERIDIAN, NEW DELHI PAN :AADCT2257J (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORD ER DATED 31.01.2018 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-44, NEW DELHI, FOR ASSESSMENT YEAR 2011-1 2. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSE T, STATED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND FORM NO. 3 HAS ALSO BEEN R ECEIVED BY THE ASSESSEE. SHE, THEREFORE, SEEKS PERMISSION TO T REAT THE APPEAL APPELLANT BY SHRI PARWINDER KAUR, CIT(DR) RESPONDENT BY MS. SHUBANGI ARORA, ADV. DATE OF HEARING 19.01.2021 DATE OF PRONOUNCEMENT 19.01.2021 2 ITA NO.2610/DEL./2018 AS DEEMED TO BE WITHDRAWN UNDER THE PROVISIONS OF D IRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (AMIT SHUKLA) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH JANUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI