ACIT, Circle- 4(1), New Delhi V. Ball Beverage Package (India) Pvt. Ltd., New Delhi

ITA 422/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0096 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

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 K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.422/DEL/2018 ASSESSMENT YEAR : 2014-15 ACIT, CIRCLE-4(1) NEW DELHI VS. M/S. BALL BEVERAGE PACKAGE (INDIA) PVT. LTD. (FORMERLY KNOWN AS REXAM HTW BEVERAGE CAN (INDIA) PVT. LTD. NEHRU PLACE, NEW DELHI-110019 PAN : AABCH7101B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M. BARANWAL, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 12.03.2021 DATE OF PRONOUNCEMENT : 12.03.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-38, NEW DELHI, DATED 11.09 .2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING. THE ASSESSEE, VIDE ITS LETTER DATED 05.03.2021, RECEIVED BY E MAIL, HAS ITA-422/DEL/2018 2 REQUESTED FOR DISMISSAL OF THE APPEAL FILED BY REVENUE AND STATED TH AT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREA RS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS S CHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 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 DISMISSAL OF THE CAPTIONED APPEAL. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 12 MARCH, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT U||T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI