M/s. Dell International Services India (P) Ltd., Noida V. Addl. CIT, New Delhi

ITA 5521/DEL/2011

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2423 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 31-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 08-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Assessee Lawyers: S S THOMAR ADV SH ANKIT SAHNI

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 K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.5521/DEL/2011 ASSESSMENT YEAR : 2005-06 DELL INTERNATIONAL SERVICES (P) LTD. ( ), PLOT NO.3, SECTOR-125, NOIDA-201301 PAN-AAACH1925Q VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-14, ROOM NO.405, CENTRAL REVENUE BUILDING NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.5089/DEL/2010 ASSESSMENT YEAR : 2006-07 DELL INTERNATIONAL SERVICES (P) LTD. ( ), PLOT NO.3, SECTOR-125, NOIDA-201301 PAN-AAACH1925Q VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-14, ROOM NO.405, CENTRAL REVENUE BUILDING NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.S. THOMAR, ADV. SH. ANKIT SAHNI, ADV. RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 17.02.2021 DATE OF PRONOUNCEMENT : 17.02.2021 ITA-5089/DEL/2010 & 5521/DEL/2011 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2005-06 AN D 2006- 07 ARE DIRECTED AGAINST THE ORDER OF LEARNED ADDL. CIT(A), RAN GE-14, NEW DELHI, DATED 10.09.2010 AND ORDER OF LD. CIT(A)-XX, NEW DELHI, DATED 16. 09.2011 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 09 .02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEA LS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E 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 W ITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 17 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T ITA-5089/DEL/2010 & 5521/DEL/2011 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI