ITO Ward-15 (2), New Delhi V. Rajesh Marketing Services Ltd, New Delhi

ITA 2783/DEL/2008

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2626 (ITAT-DELHI)
• Duration Of Justice: 12 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 27-08-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATIGU AHMED
• Assessee Lawyers: PULKIT ADVANI ADV SH TARUN
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.2783/DEL/2008 (ASSESSMENT YEAR 2005-06) INCOME TAX OFFICER, WARD 15(2), NEW DELHI. VS. M/S. RAJESH MARKETING SERVICES LTD., (NOW KNOWN AS MINDA CAPITAL PVT. LTD.) C/O M/S RRA TAXATION, D-28, SOUTH EXTNTION-I, NEW DELHI. PAN AACCR 1743E (APPELLANT) (RESPONDENT) APPELLANT BY SH. ATIGU AHMED, SR. DR RESPONDENT BY SH. PULKIT ADVANI, ADV. SH. TARUN, ADV. DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 22.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST ORD ER DATED 27.06.2008 PASSED BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-XVIII, NEW DELHI {CIT(A)} FOR ASSESSMENT Y EAR 2005-06. 2 ITA NO.2783/DEL/2008 ITO VS. M/S. RAJESH MARKETING SERVICES LTD. 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 YEAR UNDER CONSIDERATION UNDER T HE 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 AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 22 ND FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22/02/2021 PK/PS 3 ITA NO.2783/DEL/2008 ITO VS. M/S. RAJESH MARKETING SERVICES LTD. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI