ESAOTE ASIA PACIFIC DIAGNOSTIC PVT. LTD., NEW DELHI V. ACIT, CIRCLE- 8(1), NEW DELHI

ITA 4829/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7936 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.4829/DEL/2017 ASSESSMENT YEAR : 2011-12 ESAOTE ASIA PACIFIC DIAGNOSTIC PRIVATE LIMITED, 170-171, FIRST FLOOR, PRAJAPAT NAGAR, GATUAM NAGAR, NEW DELHI PAN-AABCE8637P VS. ACIT, CIRCLE-8(1), NEW DELHI (APPELLANT) (RESPONDENT) CO NO. 67/DEL/2020 IN ITA NO. 7881/DEL/2019 ASSESSMENT YEAR : 2011-12 ACIT, CIRCLE-8(2), NEW DELHI VS. ESAOTE ASIA PACIFIC DIAGNOSTIC PRIVATE LIMITED, 170-171, FIRST FLOOR, PRAJAPAT NAGAR, GATUAM NAGAR, NEW DELHI PAN-AABCE8637P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI. PRAKASH DUBEY, SR. DR DATE OF HEARING : 15.01.2021 DATE OF PRONOUNCEMENT : 15.01.2021 ITA NO.4829/DEL/2017 CO NO. 67/DEL/2020 IN ITA NO. 7881/DEL/2019 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE AND CROSS-OBJECTION BY THE REVENUE FOR THE ASSESSMENT YEAR 2011-12 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), NEW DELHI DATED 29.09.2016. 2. THE ASSESSEE, VIDE ITS LETTER DATED 12.01.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND DISMISSAL OF THE CROSS OBJECTION BY THE REVENUE AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE 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 THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WELL AS CROSS-OBJECTION FILED BY THE REVENUE IS ALSO DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15.01.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH ITA NO.4829/DEL/2017 CO NO. 67/DEL/2020 IN ITA NO. 7881/DEL/2019 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR