Infotel Telecom Infrastructure Pvt Ltd, New Delhi V. DCIT Circle-12(1), New Delhi

ITA 3879/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9750 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: SUDEEP VIJAYAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI K.N. CHARY , JUDICIAL MEMB ER ITA NO. 3880/DEL/2019 & ITA 3879/DEL/2019 ASSESSMENT YEAR: 2015- 16 & 2013-14 INFOTEL TELECOM INFRASTRUCTURE PVT. LTD., D-07, DHAWANDEEP APARTMENT NO. 6, JANTAR MANTAR, NEW DELHI-110001 (PAN: AABCI8951Q) VS DCIT, CIRCLE-12(1), FARIDABAD. (APPELLANT) (RESPONDENT) ITA NO. 3466/DEL/2019 ASSESSMENT YEAR : 2015-16 DCIT, CIRCLE-12(1), FARIDABAD. VS INFOTEL TELECOM INFRASTRUCTURE PVT. LTD., NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY: SHRI SUDEEP VIJAYAN, ADVOCAT E DEPARTMENT BY: SHRI GAURAV DUDE JA, SR. DR DATE OF HEARING : 30.12.2020 DATE OF PRONOUNCEMENT : 30.12.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THESE APPEALS BY THE ASSESSEE AND BY THE REVENUE AR E DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A)-4, N EW DELHI DATED 26.02.2019 AND PERTAINS TO ASSESSMENT YEAR 2015-1 6. ITA 3880/D/2019, 3466/D/19, 3879/D/19 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 29.12.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT') AND REQUEST ED FOR WITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WIT H REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEALS ARE CONSIG NED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ITA 3880/D/2019, 3466/D/19, 3879/D/19 3 ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 30TH DECEMBER, 2020 . SD/- SD/- (K.N. CHARY) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR