ITO, New Delhi V. M/s. SDG Software India Pvt. Ltd., New Delhi

ITA 3392/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5069 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Appeal Filed On: 08-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NOS.3392 & 4585/DEL/2016, 54/DEL/2017, 7793/DE L/2018 ASSESSMENT YEARS : 2009-10 TO 2012-13 ITO, WARD-22(4), ROOM NO.225C, 2 ND FLOOR, C.R.BUILDING, I.P.ESTATE, NEW DELHI VS SDG SOFTWARE INDIA PVT.LTD., C-4/5, LOWER GROUND FLOOR, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI-110016. PAN-AACCS0516L APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS FILED BY THE REVENUE FOR THE ASSESSMENT YEAR 2009- 10 TO 2012-13 ARE DIRECTED AGAINST THE SEPARATE ORDER S OF LEARNED CIT(A)- 44, NEW DELHI DATED 28.01.2016, 12.04.2016, 08.08.2016 & 26.09 .2018 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 12.04.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR DISMISSAL OF THE APPEALS FILED BY DEPARTMENT AND STATED THAT THE ASSESSEE HAS OPTE D TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. THE APPLICANT HAS ALSO FILED COPIES OF FORM ITA NOS.3392 & 4585/DEL/2016, 54/DEL/2017 & 7793/DEL/2018 2 NOS. 4 & 5 ISSUED BY PCIT, DELHI-7 IN ITA NO.3392/DEL/2016 , 4585/DEL/2016 AND 54/DEL/2017; AND, IN ITA NO.7793/DEL/2 018, COPY OF FORM NO.4 AND CHALLAN DATED 30.03.2021 EVIDENCING PAYME NT OF RS.83,08,235/- HAS BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEA RING ON 15 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANN U) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI