DCIT, Circle- 4(2), New Delhi V. Bharti Airtel Ltd., New Delhi

ITA 3602/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2804 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST S DATED PASSED

Judgement Text

1 ITA NOS. 3256 & 3602/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I-1 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 3256/DEL/20 18 (A.Y 2012-13) (THROUGH VIDEO CON FERENCING) DCIT CIRCLE-4(2) ROOM NO. 398D, C. R. BUILDING NEW DELHI (APPELLANT) VS BHARTI AIRTEL LTD. BHARTI CRESCENT 1, NELSON MANDELA ROAD, VASANT KUNJ, PHASE-II, NEW DELHI AAACB2894G (RESPONDENT) I.T.A. NO. 3602/DEL/2 018 (A.Y 2013-14) DCIT CIRCLE-4(2) ROOM NO. 398D, C. R. BUILDING NEW DELHI (APPELLANT) VS BHARTI AIRTEL LTD. BHARTI CRESCENT 1, NELSON MANDELA ROAD, VASANT KUNJ, PHASE-II, NEW DELHI AAACB2894G (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDERS DATED 31/01/2018 PASSED BY THE CIT(A)-44, NEW DELHI FOR A SSESSMENT YEAR 2012-13 & 2013-14 RESPECTIVELY. APPELLANT BY SH. SURENDER PAL, CIT, DR RESPONDENT BY SH. DINESH DHAND, AR DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 2 ITA NOS. 3256 & 3602/DEL/2018 2. BEFORE US, THE LD. DR SUBMITTED THAT THE REVENU E THROUGH ITO-(HQRS.- 02), DELHI HAS MOVED AN APPLICATION DATED 11/18.08. 2020 FOR WITHDRAWAL OF THE TWO APPEALS THEREBY STATING THAT THE ASSESSEE FILED APPLICATION UNDER VSVS, 2020 SCHEME AND THE SAME IS APPROVED BY THE PR. CIT -2, NEW DELHI AND FORM 5 WAS ALSO ISSUED IN THE RELEVANT ASSESSMENT YEARS. THE LD. AR STATED THAT THESE ARE APPEALS FILED BY THE REVENUE AND CONFIRME D THE APPLICATION UNDER VSVS, 2020 SCHEME. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEALS OF REVENUE AS WITHDRAWN IN LIGHT OF THE APPLICATION DATED 11/18.08.2020. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 25 TH DAY OF FEBRUARY, 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NOS. 3256 & 3602/DEL/2018