August Fitness Care P.Ltd, New Delhi V. ACIT, CPC-TDS, Ghaziabad

ITA 4678/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7594 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Keywords: TDS
• Section: 54; 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI , '# . $ , & ' BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] SL.NO. ITA NOS. APPELLANT RESPONDENT ASSESSMENT YEARS QUARTER 1. 4671/DEL/2019 AUGUST FITNESS CARE P.LTD., H-12, TROPICAL BUILDING, CONNAUGHT PLACE, NEW DELHI- 110001. PAN-AAICA4867A THE ACIT, CPC-TDS, GHAZIABAD. 2013-14 (Q-2) 2. 4672/DEL/2019 -DO- -DO- 2013-14 (Q-3) 3. 4673/DEL/2019 -DO- -DO- 2013-14 (Q-4) 4. 4674/DEL/2019 -DO- -DO- 2014-15 (Q-1) 5. 4675/DEL/2019 -DO- -DO- 2014-15 (Q-2) 6. 4676/DEL/2019 -DO- -DO- 2014-15 (Q-3) 7. 4677/DEL/2019 -DO- -DO- 2014-15 (Q-4) 8. 4678/DEL/2019 -DO- -DO- 2015-16 (Q-1) 9. 4679/DEL/2019 -DO- -DO- 2015-16 (Q-2) 10. 4680/DEL/2019 -DO- -DO- 2015-16 (Q-3) 11. 4682/DEL/2019 -DO- -DO- 2015-16 (Q-4) / APPELLANT BY: MS. ANANYA KAPOOR, ADV. / RESPONDENT BY: SH. M.BARNWAL, SR.DR ( / DATE OF HEARING : 28.08.2020 / DATE OF PRONOUNCEMENT: 28.08.2020 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT BUNCH OF APPEALS FILED BY ASSESSEE IS AGAINST ORDER OF CIT(A)-32 NEW DELHI DATED 29.03.2019 RELATING TO A SSESSMENT YEARS 2013-14 TO 2015-16 AGAINST THE ORDER PASSED UNDER SECTION 1 54 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2 ITA NOS.4671 & OTHERS/DEL/2019 ASSESSMENT YEARS: 2013-14 TO 2015-16 2. THE LD. AR FOR THE ASSESSEE HAS REQUESTED FOR WI THDRAWAL OF THE APPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR S UNDER CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020 . AN APPLICATION TO THIS EFFECT HAS BEEN FILED BY ASSESSEE DATED 28.08.2020 ALONGWITH COPY OF FORM NO.(1) I.E. FORM FOR FILING DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. THE LD. DR FOR THE REVENUE HAS NO OBJECTION TO T HE SAME. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE-STATED ACT, THE APPE LLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTIT UTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE LD.DR FOR THE REVENUE HAS NO OBJECTION WITH REGARD TO TH E AFORESAID CAVEAT. 5. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS AND THE APPEALS ARE DISMISSED. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2020. SD/- SD/- (DR. B.R.R. KUMAR) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER / VICE PRESIDENT / ( DATED : 28 TH AUGUST, 2020 * AMIT KUMAR * 3 ITA NOS.4671 & OTHERS/DEL/2019 ASSESSMENT YEARS: 2013-14 TO 2015-16 )(*(+,-./(0/-1 COPY OF THE ORDER IS FORWARDED TO : 1. 23( / THE APPELLANT 2. +423( / THE RESPONDENT 3. ( 5- 6 7( / THE CIT(A) 4. 8(( 5-( / THE PR. CIT 5. 6. ( /9:( +,-, ;( (( ; ( / DR, ITAT, DELHI :'<(=(1( GUARD FILE. ( ) / BY ORDER , 4/-(+,- // TRUE COPY // > ?@'A , (( (; ( ASSISTANT REGISTRAR, ITAT, DELHI