Addl. CIT, New Delhi V. M/s Virgin Mobile India Pvt. Ltd., New Delhi

ITA 5733/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2465 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 5733/DEL/2016 : ASSTT. YEAR : 2010-11 ADDL. CIT, SPECIAL RANGE-9, NEW DELHI VS M/S VIRGIN MOBILE INDIA PVT. LTD., 2-A, OLD ISHWAR NAGAR, MAIN MATHURA ROAD, NEW DELHI-1100675 (APPELLANT) (RESPONDENT) PAN NO. A ADCR5798J ASSESSEE BY : SH. KAMAL ARYA, CA REVENUE BY : SH. H. K. CHOUDHARY, CIT DR DATE OF HEARING: 10.02.2021 DATE OF PRONOUNCEMENT: 17.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-33, NEW DELHI DATED 15. 07.2016. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE REVENUE IS BE ING DISMISSED AS INFRUCTUOUS WITH LIBERTY TO REVENUE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED B Y THE DESIGNATED AUTHORITY TO THE ASSESSEE. ITA NO. 5733/DEL/2016 VIRGIN MOBILE INDIA PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 17/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR