DCIT, New Delhi V. M/s. Steel Authority of India Ltd., New Delhi

ITA 3853/DEL/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1546 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 15-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 17-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M P RASOTGI
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.3853/DEL./2013 ASSESSMENT YEAR 2008-2009 THE DCIT, CIRCLE-9(1), ROOM NO.163, C.R. BUILDING, NEW DELHI. [ VS. M/S. STEEL AUTHORITY OF INDIA LTD., ISPAT BHAVAN, LODHI ROAD, NEW DELHI. PIN 110 003. PAN AAACS7062F (APPELLANT) (RESPONDENT) ITA.NO.3614/DEL./2013 ASSESSMENT YEAR 1996-1997 THE INCOME TAX OFFICER, TDS WARD 2(2), INTERNATIONAL TAXATION, NEW DELHI. [ VS. M/S. STEEL AUTHORITY OF INDIA LTD., 4 TH FLOOR, ISPAT BHAVAN, LODHI ROAD, NEW DELHI - 110 003. PAN AAACS7062F (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI H.K. CHOUDHARY, CIT-DR FOR ASSESSEE : SHRI M.P. RASOTGI, ADVOCATE. DATE OF HEARING : 14 . 12 .2020 DATE OF PRONOUNCEMENT : 14 . 12 .2020 2 ITA.NOS.3853 & 3614/DEL./2013 M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI. ORDER PER BHAVNESH SAINI, J.M. BOTH THE APPEALS BY REVENUE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. CIT(A)-XII, NEW DELHI, DATED 15.03.2013 AND LD. CIT(A)-XXV, NEW DELHI, DATED 19.03.2013, FOR THE A.YS. 2008-2009 AND 1996-1997 RESPECTIVELY. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE HAS FILED APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE ABOVE DEPARTMENTAL APPEALS AND FORM NO.3 IN BOTH THE DEPARTMENTAL APPEALS IS AWAITED. 3. IN VIEW OF THE ABOVE STATEMENT OF THE LEARNED COUNSEL FOR THE ASSESSEE, BOTH THE DEPARTMENTAL APPEALS ARE DISPOSED OF ACCORDINGLY, SUBJECT TO ISSUE OF FORM NO.3 IN FAVOUR OF THE ASSESSEE FOR BOTH THE DEPARTMENTAL APPEALS. 4. IN THE RESULT, APPEALS OF THE DEPARTMENT ARE DISPOSED OF. 3 ITA.NOS.3853 & 3614/DEL./2013 M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 14 TH DECEMBER, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.