Qualcomm India Pvt. Ltd., New Delhi V. Addl.CIT, Special Range-7, New Delhi

ITA 386/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0483 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 386/DEL/2018 ASSTT. YEAR 2012-13 QUALCOMM INDIA PVT. LTD. UNIT NO. 201, 2 ND FLOOR, TOLSTOY HOUSE, 15, TOLSTOY MARG, NEW DELHI PIN 110 001 PAN AAACQ0231C VS. ADDL. CIT, SPECIAL RANGE-7 NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31 ST OCTOBER, 2017 PASSED BY THE AO U/S. 143(3)/92CA(3)/144C (3) RELATING TO ASSESSMENT YEAR 2012-13. ASSESSEE BY: MS. GAYATRI DUTT , ADVOCATE DEPARTMENT BY : SHRI ANUPAM KANT, CIT(DR) DATE OF HEA RING 23/12 /20 20 DATE OF PRONOUNCEMENT 2 3 / 12 /2020 ITA NO. 386/DEL/2018 2 2. THE LD. COUNSEL FOR THE ASSESSEE, FILED AN ADJOURNMENT SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS FILED NECESSARY APPLICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 FOR SETTLEMENT OF THE DISPUTE. IN VIEW OF THE ABOVE THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. 3. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 4. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESSEE IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ITA NO. 386/DEL/2018 3 ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 23 RD DECEMBER, 2020. SD/- SD/- (KUIDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/12/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI