Addl. CIT, Special Range- 8, New Delhi V. Select Infrastructure Pvt. Ltd., New Delhi

ITA 3979/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4414 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 25-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISHA SHARMA
• Assessee Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.3922/DEL/2018 ASSESSMENT YEAR : 2014-15 M/S SELECT INFRASTRUCTURE PRIVATE LIMITED, A-3, DISTRICT CENTRE, SAKET, NEW DELHI-110017 PAN : AAGCS8781D VS. ADDL.CIT, SPECIAL RANGE-8, ROOM NO.199A, C.R. BUILDING NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.3979/DEL/2018 ASSESSMENT YEAR : 2014-15 ADDL.CIT, SPECIAL RANGE-8, ROOM NO.199A, C.R. BUILDING NEW DELHI VS. M/S SELECT INFRASTRUCTURE PRIVATE LIMITED, A-3, DISTRICT CENTRE, SAKET, NEW DELHI-110017 PAN : AAGCS8781D (APPELLANT) (RESPONDENT) APPELLANT BY : MS. MANISHA SHARMA, ADV. RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ITA-3922 & 3979/DEL/2018 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE AS WELL AS BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 ARE DIRECTED AGAINST THE ORDER OF LEARN ED CIT(A)-28, NEW DELHI, DATED 16.03.2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 0 4.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL S FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDE R THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SE CTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE AND APPEAL OF THE RE VENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T ITA-3922 & 3979/DEL/2018 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI