ACIT, Circle- 4(2), New Delhi V. Bharti Hexacom Ltd., New Delhi

ITA 497/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9555 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.497/DEL/2018 ASSESSMENT YEAR: 2010-11 ACIT, CIRCLE 4(2), VS. BHARTI HEXACOM LTD., NEW DELHI. BHARTI CRESCENT 1, NELSON MANDELA ROAD, VASANT KUNJ, PHASE-II NEW DELHI. PAN : AAACH1766P (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SATPAL GULATI, CIT/DR RESPONDENT BY: NONE DATE OF HEARING: 28/07/2021 DATE OF ORDER : 28/07/2021 ORDER PER K. NARASIMHA CHARY, J.M. THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2010-11 IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF I NCOME-TAX (APPEALS)-II, NEW DELHI DATED 01.09.2017. 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE. HOWEV ER, THE ASSESSEE VIDE APPLICATION DATED 21.07.2021 HAS REQUESTED THA T THE PRESENT APPEAL OF REVENUE SHOULD BE TREATED AS WITHDRAWN, AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER 2 CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED DR, ON THE OTHER HAND, SUBMITS THAT THE STANDING INSTRUCTIONS ARE THAT IT IS ONLY IF THE ASSESSEE MA KES PAYMENT SUBSEQUENT TO THE PROCESSING OF THE CASE UNDER VIVAD SE VISHWA S SCHEME,2020, THE REVENUE WILL SEEK WITHDRAWAL OF THE CASE. IN VIEW O F THIS, WE MAKE IT CLEAR THAT IN CASE ANY OBJECTION ARISES IN ASSESSEE MAKIN G PAYMENT SUBSEQUENT TO PROCESSING OF CASE UNDER VIVAD SE VISHWAS SCHEME ,2020, THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE COURT. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE OPEN COURT ON C ONCLUSION OF VIRTUAL HEARING ON 28 TH JULY, 2021. SD/- SD/- (N.K. BILLAIYA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/07/2021 AKS