ADDL. CIT, SPL. RANGE- 9, NEW DELHI V. VIRGIN MOBILE INDIA PVT. LTD., NEW DELHI

ITA 5612/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2628 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 01-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATIGU AHMED
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.5612/DEL/2017 (ASSESSMENT YEAR 2011-12) ADD.CIT, SPECIAL RANGE-9, NEW DELHI. VS. M/S. VIRGIN MOBILE INDIA PVT. LTD., 2-A, OLD ISHWAR NAGAR, MAIN MATHURA ROAD, NEW DELHI-110 065. PAN AADCR 5798J (APPELLANT) (RESPONDENT) APPELLANT BY SH. ATIGU AHMED, SR. DR RESPONDENT BY SH. KAMAL ARYA, ADV. DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 22.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST ORD ER DATED 31.03.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-15, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2011-12. 2 ITA NO.5612/DEL/2017 ADDL.CIT VS. VIRGIN MOBILE IN DIA PVT. LTD. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 22 ND FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22/02/2021 PK/PS 3 ITA NO.5612/DEL/2017 ADDL.CIT VS. VIRGIN MOBILE IN DIA PVT. LTD. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI