MAX BUPA HEALTH INSURANCE COMPANY LTD., NEW DELH V. DCIT, CIRCLE- 16(2), NEW DELHI

ITA 4669/DEL/2017

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9885 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA SENIOR
• Assessee Lawyers: MANISHA SHARMA
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHARY YY Y , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 4669 4669 4669 4669 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 7 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2010 2010 2010 2010 - -- - 11 11 11 11 M/S MAX BUPA M/S MAX BUPA M/S MAX BUPA M/S MAX BUPA HEALTH HEALTH HEALTH HEALTH INSURANCE INSURANCE INSURANCE INSURANCE COMPANY LTD. COMPANY LTD. COMPANY LTD. COMPANY LTD. B BB B- -- -1, 1 1, 1 1, 1 1, 1- -- -2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110044 110044 110044 110044 PAN PAN PAN PAN- -- -AAFCM7916H AAFCM7916H AAFCM7916H AAFCM7916H VS. VS. VS. VS. DCIT, DCIT, DCIT, DCIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -6(1), 6(1), 6(1), 6(1), ROOM NO.318 ROOM NO.318 ROOM NO.318 ROOM NO.318 C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO . .. . 4518 4518 4518 4518 /DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMEN ASSESSMEN ASSESSMEN ASSESSMEN T YEAR T YEAR T YEAR T YEAR S : 2010 S : 2010 S : 2010 S : 2010 - -- - 11 11 11 11 DCIT, DCIT, DCIT, DCIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -6(1), 6(1), 6(1), 6(1), ROOM NO.318, ROOM NO.318, ROOM NO.318, ROOM NO.318, C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, C.R. BUILDING, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S MAX BUPA M/S MAX BUPA M/S MAX BUPA M/S MAX BUPA HEALTH HEALTH HEALTH HEALTH INSURANCE INSURANCE INSURANCE INSURANCE COMPANY LTD. COMPANY LTD. COMPANY LTD. COMPANY LTD. B BB B- -- -1, 1 1, 1 1, 1 1, 1- -- -2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE 2, MOHAN COOPERATIVE INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, INDUSTRIAL ESTATE, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110044 110044 110044 110044 PAN PAN PAN PAN- -- -AAFCM7916H AAFCM7916H AAFCM7916H AAFCM7916H (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .5769/DEL/2017 .5769/DEL/2017 .5769/DEL/2017 .5769/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S : 2011 S : 2011 S : 2011 S : 2011 - -- - 12 12 12 12 DCIT, DCIT, DCIT, DCIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -16(2), 16(2), 16(2), 16(2), ROOM NO.308, C.R. BUILDING, ROOM NO.308, C.R. BUILDING, ROOM NO.308, C.R. BUILDING, ROOM NO.308, C.R. BUILDING, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, I.P. ESTATE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S MAX BUPA HEALTH INSURANCE M/S MAX BUPA HEALTH INSURANCE M/S MAX BUPA HEALTH INSURANCE M/S MAX BUPA HEALTH INSURANCE COMPANY LTD. COMPANY LTD. COMPANY LTD. COMPANY LTD. MAX HOUSE MAX HOUSE MAX HOUSE MAX HOUSE- -- -1, DR. JHA MARG, 1, DR. JHA MARG, 1, DR. JHA MARG, 1, DR. JHA MARG, OKHLA, NEW DELHI OKHLA, NEW DELHI OKHLA, NEW DELHI OKHLA, NEW DELHI- -- -110020 110020 110020 110020 PAN PAN PAN PAN- -- -AAFC AAFC AAFC AAFCM7916H M7916H M7916H M7916H (APPELLANT) (RESPONDENT) M/S MAX BUPA HEALTH INSURANCE COMPANY LTD. 2 ITA NO ITA NO ITA NO ITA NO .5514/DEL/2017 .5514/DEL/2017 .5514/DEL/2017 .5514/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S : 2012 S : 2012 S : 2012 S : 2012 - -- - 13 13 13 13 M/S MAX BUPA HEALTH M/S MAX BUPA HEALTH M/S MAX BUPA HEALTH M/S MAX BUPA HEALTH INSURANCE COMPANY LTD. INSURANCE COMPANY LTD. INSURANCE COMPANY LTD. INSURANCE COMPANY LTD. MAX HOUSE MAX HOUSE MAX HOUSE MAX HOUSE- -- -1, DR. JHA MARG, 1, DR. JHA MARG, 1, DR. JHA MARG, 1, DR. JHA MARG, OKHLA, NEW DELHI OKHLA, NEW DELHI OKHLA, NEW DELHI OKHLA, NEW DELHI- -- -110020 110020 110020 110020 PAN PAN PAN PAN- -- -AAFCM7916H AAFCM7916H AAFCM7916H AAFCM7916H VS. VS. VS. VS. DCIT, DCIT, DCIT, DCIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -16(2), 16(2), 16(2), 16(2), NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : MS. MANISHA SHARMA, ADV. RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR DR. DATE OF HEARING : 29 2929 29.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 29 2929 29.12 .12.12 .12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS ARE FILED BY THE ASSESSEE AS WELL AS BY THE REVENUE AGAINST THE RESPECTIVE ORDERS OF LEARNED CI T(A), FOR THE ASSESSMENT YEARS 2010-11 TO 2012-13 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 24.12.2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPE ALS FILED BY THE ASSESSEE AS WELL AS REVENUE AND STATED THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHE ME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E 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 T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. M/S MAX BUPA HEALTH INSURANCE COMPANY LTD. 3 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE AS W ELL AS REVENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 29 TH DECEMBER, 2020. SD/- SD/- ( (( ( K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHAR Y YY Y ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR