Inabata India Private Limited, Gurgaon V. JCIT (OSD), Circle-12(1), New Delhi

ITA 5458/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7749 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5458 5458 5458 5458 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 12 1212 12 - -- - 13 1313 13 M/S INABATA INDIA PRIVATE M/S INABATA INDIA PRIVATE M/S INABATA INDIA PRIVATE M/S INABATA INDIA PRIVATE LIMIT LIMIT LIMIT LIMITED, ED, ED, ED, 319, TIME TOWER, SECTOR 319, TIME TOWER, SECTOR 319, TIME TOWER, SECTOR 319, TIME TOWER, SECTOR- -- -28, 28, 28, 28, MAIN M.G. ROAD, NEAR IFFCO MAIN M.G. ROAD, NEAR IFFCO MAIN M.G. ROAD, NEAR IFFCO MAIN M.G. ROAD, NEAR IFFCO CHOWK, CHOWK, CHOWK, CHOWK, GURGAON GURGAON GURGAON GURGAON 122 002. 122 002. 122 002. 122 002. PAN : AABCI9109G. PAN : AABCI9109G. PAN : AABCI9109G. PAN : AABCI9109G. VS. VS. VS. VS. JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF INCOME TAX (OSD), INCOME TAX (OSD), INCOME TAX (OSD), INCOME TAX (OSD), CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : S HRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 3 33 31 11 1.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 31 3131 31.03 .03.03 .03. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-44, NE W DELHI DATED 29 TH APRIL, 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE EMAIL DATED 25 TH MARCH, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE AP PEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE ITA-5458/DEL/2019 2 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 T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 31 ST MARCH, 2021. SD/- SD/- ( (( ( KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR