ACIT, CC- 30, NEW DELHI V. RRP MANAGEMENT PVT. LTD., NEW DELHI

ITA 4516/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4989 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 07-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: UMANG LUTHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.4516/DEL/2017 (ASSESSMENT YEAR 2009-10) ACIT, CENTRAL CIRCLE-30, NEW DELHI. VS. M/S RRP MANAGEMENT SERVICES (PVT.) LTD., 14/5, GROUND FLOOR, OLD RAJINDER NAGAR, NEW DELHI. PAN AAACR 6246A (APPELLANT) (RESPONDENT) APPELLANT BY SH. AJAY KUMAR, SR. DR RESPONDENT BY SH. UMANG LUTHRA, ADV. DATE OF HEARING 08.02.2021 DATE OF PRONOUNCEMENT 08.02.2021 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST ORDER DATED 28.04.2017 PASSED BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-30, NEW DELHI {CIT(A)} FOR ASSESSMENT YEA R 2009-10. 2 ITA NO.4516/DEL/2017 ACIT VS. RRP MANAGEMENT PVT. LTD. 2. THE LD. AUTHORIZED REPRESENTATIVE (AR) SUBMI TS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. TH E LD. AR HAS ALSO PRAYED FOR WITHDRAWAL OF THE APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVE AT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESA ID CAVEAT. 3 ITA NO.4516/DEL/2017 ACIT VS. RRP MANAGEMENT PVT. LTD. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMIS SED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 8TH FEBRUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08/02/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI