ACIT, New Delhi V. M/s. Max Healthcare Institute Ltd., New Delhi

ITA 3505/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4775 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2003-2004
• Appeal Filed On: 10-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NOS. 3505, 3509, 3511, 3512 & 4049/DEL/2014 ASSESSMENT YEARS : 2003-04, 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, CIRCLE 6(1), NEW DELHI VS. MAX HEALTHCARE INSTITUTE LTD. 1, DR. JHA MARG, MAX HOUSE, OKHLA INDUSTRIA AREA, PHASE-III, NEW DELHI 20 (PAN: AADCM0815B) (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 82/DEL/2015 (IN ITA NO. 3505/DEL/2014) ASSESSMENT YEAR : 2003-04 MAX HEALTHCARE INSTITUTE LTD. 1, DR. JHA MARG, MAX HOUSE, OKHLA INDUSTRIA AREA, PHASE-III, NEW DELHI 20 (PAN: AADCM0815B) VS. ACIT, CIRCLE 6(1), NEW DELHI (APPELLANT) (RESPONDENT) 2 APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YEA RS 2003-04, 2007-08, 2009-10, 2010-11 & 2011-12 ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-IX, NEW DELHI. THE ASSESSE E HAS ALSO FILED THE CROSS OBJECTION IN REVENUES APPEAL NO. 3505/DEL/2014 (AY 2003-04). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE US AT THE TIME OF VIRTUAL HEARING. HOWEVER, THE ASSESSEES A.R. VIDE HIS COMMON EMAIL DATED 29.1.2021 HAS REQUESTED FOR DISMISSAL OF THE APPEA LS FILED BY THE REVENUE AND STATED THAT THE ASSESSEE HAS OPTED TO SE TTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR S UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE T O THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 HAS ALSO BEEN FILED IN ALL THE APPEALS. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF TH E ASSESSEE FOR DISMISSAL OF THE AFORESAID APPEALS FILED BY THE REVE NUE. 5. IN THE RESULT, ALL THE 05 APPEALS OF THE REVENUE A RE DISMISSED. 3 6. AS REGARDS ASSESSEES CROSS OBJECTION FILED IN REVE MUES APPEAL NO. 3505/DEL/2014 (AY 2003-04) IS CONCERNED, SINCE WE HAVE ALREADY D ISMISSED THE SAID REVENUES APPEAL, AS AFORESAID, HENCE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND DISMISSED AS SUCH. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- ( K. NARASIMHA CHARY ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR