Concentrix Daksh Services India Pvt. Ltd., Gurgaon V. ACIT, Circle- 6(2), New Delhi

ITA 4265/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4371 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K MAHBOOB
• Assessee Lawyers: PARICHAY SOLANKI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.4265/DEL/2018 ASSESSMENT YEAR: 2013-14 CONCENTRIX DAKSH SERVICES INDIA PVT. LTD., VS. ACI T, CIRCLE 6(2), (EARLIER KNOW AS IBM DAKSH BUSINESS NEW DELHI PROCESS SERVICES PVT. LTD.) DLF CYBER CITY, SECTOR 24 & 25A, DLF PHASE-3, GURGAON. PAN : AABCD4187D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PARICHAY SOLANKI, CA RESPONDENT BY: SH. K. MAHBOOB, SR. DR DATE OF HEARING: 03.02.2021 DATE OF ORDER : 03.02.2021 ORDER PER K. NARASIMHA CHARY, J.M. THIS APPEAL IS FILED BY CONCENTRIX DAKSH SERVICES INDIA PVT. LTD (THE ASSESSEE) BEING AGGRIEVED BY THE ORDER DATED 28.02. 2017 FOR ASSESSMENT YEAR 2013-14, PURSUANT TO THE DIRECTIONS OF THE DIS PUTE RESOLUTION PANEL - I, NEW DELHI (LD. DRP). 2. LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTER DA TED 03.02.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY ASS ESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS UNDER THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASS ESSMENT YEAR UNDER 2 CONSIDERATION. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS ALSO STATED TO HA VE BEEN RECEIVED BY ASSESSEE. 3. LEARNED CIT/DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE ACT, THE ASSESS EE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPE AL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ORDER WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEAR ING IN THE PRESENCE OF BOTH THE PARTIES ON 3 RD FEB. 2021. SD/- SD/- (ANIL CHATURVEDI) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03.02.2021 AKS