Electrovidro S.A., New Delhi V. ADIT, New Delhi

ITA 395/DEL/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1547 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-07-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 22-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 10

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 395/DEL/2013 & ITA NO.1587 / DEL /2015 ASSESSMENT YEAR S : 20 09 - 10 & 2011 - 12 ELECTROVIDRO SA, C/O K.K. JUNEJA, ADVOCATE, 30, TEG BAHADUR ROAD, DEHRADUN. PAN : AA CCE3785H VS ADIT, CIRCLE - 1(2), INTERNATIONAL TAXATION, NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS ADITI GUPTA, CA RE VENUE BY : SHRI SANDEEP KUMAR, SR. DR DATE OF HEARING : 14 . 1 2 . 20 20 DATE OF PRONOUNCEMENT : 14 . 1 2 . 20 20 ORDER PER R. K. PANDA, AM : THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER PASSED U/S 144C(1)/ 143(3) OF THE IT ACT, 1961 FOR ASSESSMENT YEAR S 20 09 - 10 AND 2011 - 12, RESPECTIVELY. FOR THE SAKE OF CONVENIENCE, BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL S FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS ITA NO. 395/DEL/2013 & ITA NO.1587/DEL/2015 2 OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR S UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAI D SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR S 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 S AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT . 5. IN VIEW OF THE AFORESAID, THE APPEAL S ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 14 TH DECEMBER, 2020. SD / - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14 TH DECEMBER, 2020. DK ITA NO. 395/DEL/2013 & ITA NO.1587/DEL/2015 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI