M/s. Friends Auto (India) Ltd., New Delhi V. DCIT, Faridabad

ITA 3378/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1260 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 3378/ DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: E NEW DELHI ] BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER A N D SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. NO. 3378/DEL/2016 ASSESSMENT YEAR : 2012-13 M/S FRIENDS AUTO (INDIA) LTD., C/O. M/S. R R A TAXINDIA, D28, SOUTH EXTENSION, PARTI, NEW DELHI 110 049. PAN : AAACF1926D (APPELLANT) VS DCIT, CENTRAL CIRCLE : II, FARIDABAD. (RESPONDENT) O R D E R PER N. K. BILLAIYA, A. M. : THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON, DATED 23.03.2016 PERTAINING TO ASSESSMENT YEAR 2012-13. 2. AT THE VERY OUTSET, THE COUNSEL FOR THE ASSESSEE STATED THAT THE APPELLANT HAS CONTEMPLATED TO SETTLE THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020 AND, THEREFORE, THE APPELLANT MAY BE ALLOWED TO WITHDRAW THE APPEAL. A SSESSEE BY S HRI DEEPESH GARG, ADV.; DEPARTMENT BY SHRI M. BARNWAL, SR. D.R.; DATE OF HEARING 16.12.2020 DATE OF PRONOUNCEMENT 16.12.2020 2 ITA NO. 3378/ DEL/2016 3. THE DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 4. ON THE STATEMENT OF THE COUNSEL THE APPEAL IS DISMISSED AS WITHDRAWN WITH A LIBERTY TO THE APPELLANT TO APPROACH THE TRIBUNAL IF FOR SOME REASON THE DISPUTE COULD NOT BE SETTLED UNDER VIVAD SE VISHWAS SCHEME. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE REPRESENTATIVES. SD/- SD/- ( KULDIP SINGH ) ( N. K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16/12/2020 . *MEHTA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3378/ DEL/2016 DATE OF DICTATION 16.12.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.12.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 16 .1 2 .2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 16.12.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 16 .1 2 .2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 16.12.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 16 .1 2 .2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.12.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK