ACIT, Special Rang-2, New Delhi V. Clixxo Broadband Pvt. Ltd., Delhi

ITA 4471/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8468 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: B NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO. 4471 & 4472/DEL./2017 ASSESSMENT YEARS: 2010-11 & 2011-12 ACIT, SPECIAL RANGE-2, NEW DELHI VS. M/S. CLIXXO BROADBAND PVT. LTD., 1340/13 (20A), NEW NO. G- 117, GAZIPUR, DELHI PAN :AACCC1160E (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THESE TWO APPEALS BY THE REVENUE ARE DIRECTED AGAI NST THE COMMON ORDER DATED 31.03.2017 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, NEW DELHI, FOR ASSESSMENT YEARS 2010-11 AND 2011-12. 2. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING. 3. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, S TATED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VIVAD SE VISHWAS APPELLANT BY MS. NIDHI SRIVASTAVA, CIT(DR) RESPONDENT BY SHRI TARUN KUMAR, ADV. DATE OF HEARING 13.01.2021 DATE OF PRONOUNCEMENT 13.01.2021 2 ITA NO.4471/DEL./2017 SCHEME, 2020 AND FORM NO. 3 HAS ALSO BEEN ISSUED I N FAVOUR OF THE ASSESSEE. HE, THEREFORE, SEEKS PERMISSION TO TR EAT BOTH THE APPEALS AS DEEMED TO BE WITHDRAWN UNDER THE PROVISI ONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 4. WE HAVE PERUSED THE FORM NO. 3 ISSUED BY INCOME-TA X DEPARTMENT WITH REFERENCE TO PRESENT APPEALS. THE S ECTION 4(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT (SUPRA) READS A S UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAVE BEEN ISSUED IN THE CASE OF THE ASSESSEE, BOTH THE APPEALS OF THE R EVENUE ARE DEEMED TO BE WITHDRAWN. HENCE, BOTH THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13 TH JANUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI