Trident Information Systems Pvt. Ltd., New Delhi V. ACIT, CPC- TDS, Ghaziabad

ITA 5440/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7947 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 20-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SENIOR
• Keywords: TDS

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NOS. 5426, 5427,5428,5429,5430,5431,5432,5433,5434, 5435,5436, 5437, 5438, 5439, 5440, 5441, 5442, 5443, 5444,5445, 5446, 5447, 5448, 5449, 5450 /DEL/2018 ASSTT.YEARS: 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2015-16, 2014-15, 2014-15, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2014-15, 2013-14, 2013-14, 2013-14, 2013-14, 2013-14, 2013-14 TRIDENT INFORMATION SYSTEMS PVT. LTD. M-31A, 2 ND FLOOR, M-BLOCK MARKET, GREATER KAILASH-II, NEW DELHI DELHI, PIN-110 048 PAN AABCT3228M VS. ACIT, CPC- TDS GHAZIABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : MS. RAKHI VIMAL, SENIOR DR DATE OF HEARING 24/08/2020 DATE OF PRONOUNCEMENT 24/08/2020 ITA NOS. 5426 TO 5450/DEL/2018 TRIDENT INFORMATION SYSTEMS PVT. LTD. VS ACIT 2 O R D E R PER BENCH: THE ABOVE APPEALS ARE A PART OF BATCH OF APPEALS IN WHICH INFORMATION HAS BEEN RECEIVED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE ARREARS OF TAX FOR THE CAPTIONED ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 2.0 DULY CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. WE CONSIGN THE CAPTIONED APPEALS TO THE RECORDS AND TREAT THE SAME AS DISMISSED. 3.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO THE ARREARS OF DEMAND FOR THE CAPTIONED ASSESSMENT YEARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. 4.0 THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. ITA NOS. 5426 TO 5450/DEL/2018 TRIDENT INFORMATION SYSTEMS PVT. LTD. VS ACIT 3 5.0 IN VIEW OF THE AFORESAID, ALL THE CAPTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 24 TH AUGUST, 2020. SD/- SD/- (R.K. PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/08/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI