ACIT, CIRCLE- 4(2), NEW DELHI V. BHARTI AIRTEL LTD., NEW DELHI

ITA 5046/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2772 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 04-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.5046, 7390/DEL/2017, 782 & 8118/DEL/2019 ASSESSMENT YEARS: 2010-11, 2011-12, 2014-15 & 2015- 16 ACIT, CIRCLE 4(2), VS. BHARTI AIRTEL LIMITED, NEW DELHI. BHARTI CRESCENT, 1, NELSON MANDELA ROAD, VASANT KUNJ, PHASE-II, NEW DELHI. PAN : AAACB2894G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M. BARANWAL, SR. DR RESPONDENT BY: NONE DATE OF HEARING: 25/02/2021 DATE OF ORDER : 25/02/2021 ORDER PER R.K PANDA, AM: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER DATED 29.05.2017 PASSED BY LEARNED CIT(A)-42, NEW DELHI F OR A.Y. 2010-11, ORDER DATED 29.09.2017 & 31.10.2018 PASSED BY LD. CIT(A)- 44, NEW DELHI FOR A.Y. 2011-12 & 2014-15 AND ORDER DATED 31.07.2019 PASSED BY LD. CIT(A)-42, NEW DELHI FOR A.Y. 2015-16. 2. LEARNED DR VIDE LETTER DATED 11.08.2020, HAS RE QUESTED FOR WITHDRAWAL OF THESE APPEALS FILED BY REVENUE AND ST ATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS UNDER THE VIVAD SE 2 VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS UNDER CONSIDERATION. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS ALSO STATED TO HAVE BEEN RECEIVED BY A SSESSEE. NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HE ARING BEFORE US. 3. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE REVENUE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED AS WITHDRAWN. ORDER WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSI ON OF VIRTUAL HEARING ON THIS 25 TH DAY OF FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/02/2021 AKS