M/s. POSH Semco Pte Ltd., Mumbai V. DDIT, New Delhi

ITA 421/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5860 (ITAT-DELHI)
• Duration Of Justice: 7 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-07-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: D NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.54/DEL./2013 ASSESSMENT YEAR: 2009-10 WITH ITA NO.421/DEL./2014 ASSESSMENT YEAR: 2010-11 POSH SEMCO PTE LTD., C/O- M/S. S.R. BATLIBOI & CO., 14 TH FLOOR, THE RUBY, SENAPATI BAPAT MARG, DADAR (WEST), MUMBAI VS. DDIT, CIRCLE-2(1), INTERNATIONAL TAXATION, NEW DELHI PAN : AAFCP1775P (APPELLANT) (RESPONDENT) ORDER PER BENCH: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST FINAL ASSESSMENT ORDERS PASSED BY THE LD. DEPUTY DIRECTED OF INCOME TAX, CIRCLE -2(1), INTL. TAXATION, NEW DELHI, FOR A SSESSMENT YEARS APPELLANT BY MS. DEEPIKA, ADV. RESPONDENT BY MS. AMANPREET, SR.DR DATE OF HEARING 25.01.2021 DATE OF PRONOUNCEMENT 25.01.2021 2 ITA NO. 54/DEL.2013 & 421/DEL./2014 2009-10 & 2010-11 RESPECTIVELY, PURSUANT TO THE DIR ECTION OF THE LD. DISPUTE RESOLUTION PANEL (DRP). 2. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFER ENCING. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF BOTH THE APPEALS AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEARS UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCH EME, 2020. THE FORM NO. 3 IN BOTH THE APPEALS IS STATED TO HAVE BEEN ISSUED IN FAVOUR OF THE ASSESSEE. THE LEARNED COUNS EL, THEREFORE, SEEKS PERMISSION TO WITHDRAW THE APPEALS. 2. IN VIEW OF THE AFORESAID, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (K.N. CHARY) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH JANUARY, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI