DCIT, CIRCLE- 6(2), New Delhi V. Connaught Plaza Restaurants (P) Ltd., New Delhi

ITA 4204/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6535 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYA JAIN
• Assessee Lawyers: M BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NOS. 4391 & 4204/DEL/2018 ASSESSMENT YEARS : 2011-12 & 2012-13 DCIT, CIRCLE-6(2), NEW DELHI. VS CONNAUGHT PLAZA RESTAURANTS (P.) LTD.,13A, JOR BAGH MARKET, NEW DELHI-110003. PAN-AAACC1201E APPELLANT RESPONDENT ITA NO.4429/DEL/2018 ASSESSMENT YEAR : 2012-13 CONNAUGHT PLAZA RESTAURANTS (P.) LTD.,13A, JOR BAGH MARKET, NEW DELHI-110003. PAN-AAACC1201E VS DCIT, CIRCLE-4(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY MS. SOUMYA JAIN, CA RESPONDENT BY SH.M.BARNWAL, SR.DR DATE OF HEARING 25.01.2021 DATE OF PRONOUNCEMENT 25.01.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE AND THE ASSESSEE FOR TH E ASSESSMENT YEARS 2011-12, 2012-13 & 2012-13 ARE DIRECTED AGAINST THE ORDERS OF CIT(A)-2, NEW DELHI DATED 13.02.2018, 29.01.2018 AND 29.01.2 018 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTE R DATED 22.01.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HER AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSID ERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA NO.-4391/DEL/2019 & OTHERS 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, BOTH APPEALS FILED BY THE REVENUE AND THE APPEAL FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEA RING IN THE PRESENCE OF BOTH THE PARTIES ON 25 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT *SH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI