M/s. Virgin Mobile India Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 3999/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1494 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 16-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.3999/DEL/2015 (ASSESSMENT YEAR 20 09-10) M/S VIRGIN MOBILE INDIA PVT. LTD. C/O TATA TELESERVICES LTD. 2A, OLD ISHWAR NAGAR, MATHURA ROAD, NEW DELHI-110 065. PAN-AADCR 5798J VS. ASST . CIT, CIRCLE-17(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. KAMAL ARYA, ADV. RESPONDENT BY SH. JAGDISH SINGH DAHIYA, SR. DR. DATE OF HEARING 12.02.2021 DATE OF PRONOUNCEMENT 12.02 2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 04.03.2015 PASSED BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-9, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2009-10. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUBMIT S THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS 2 ITA NO.3999/DEL/2 015 M/S VIRGIN MOBILE INDIA PVT. LTD. VS. I TO FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAV EAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESA ID CAVEAT. 5.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSI GNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMIS SED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 12 TH FEBRUARY, 2021. [ SD/- SD/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER DATED: 12/02/2021 PK/PS 3 ITA NO.3999/DEL/2 015 M/S VIRGIN MOBILE INDIA PVT. LTD. VS. I TO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI