AT & T Communication Services India Pvt. Ltd., Gurgaon V. DCIT, Circle- 3(2), New Delhi

ITA 3235/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0493 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHSURENDER PAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I-1 : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 3235/DEL./2018, A.Y. : 2012-13 AT & T COMMUNICATION VS. DCIT SERVICES INDIA PVT. LTD. CIRCLE-3(2) VATIKA TRIANGLE, GURGAON (PAN : AACCA8033E NEW DELHI (APPELLANT) (RESPONDEN T) ASSESSEE BY : SH. RISHABH MALHOTRA, AR REVENUE BY : SHSURENDER PAL, CIT-DR DATE OF HEARING: 23.12.2020 DATE OF ORDER : 23.12.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT AT & T COMMUNICATION SERVICES INDIA PVT. LTD. NEW DELHI (HEREINAFTER REFERRED TO AS THE ASSESSEE ) BY FILING THE PRESENT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORD ER DATED 20.03.2018 PASSED BY U/S 254/143(3)/92CA(4)R.W.S 1 44C OF THE INCOME TAX ACT, 1961 BY LD. DCIT, CIRCLE 3(2), NEW DELHI QUA THE ASSESSMENT YEARS 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING FILED AN APPLICATION SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT ITA NO.3235/DEL./2018 2 THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED NECES SARY FORM 1 & 2 WITH THE TAX DEPARTMENT. 3. CONSIDERING THE AFORESAID SITUATION, THE ADJOURN MENT APPLICATION IS REJECTED AND THE APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TAX ARREARS FOR THE CAPTIONED ASSE SSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEM E, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICA TION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECT ION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSE SSEE ARE CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES AR E TREATED AS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 23 RD DAY OF DECEMBER, 2020. SD/- SD/- (R.K.PANDA) ( KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 23 RD DAY OF DECEMBER, 2020 ITA NO.3235/DEL./2018 3 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-20, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. DATE OF DICTATION 24/12/2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24/12/2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER