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ITA 5789/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6949 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: AKAN K SHA GUPTA
• Section: 22

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 B BB B : 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 MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5789 5789 5789 5789 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 7 77 7 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 08 0808 08 - -- - 09 0909 09 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF I II INCOME TAX, NCOME TAX, NCOME TAX, NCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -30, 30, 30, 30, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S CLITORIA VANIJYA PVT.LTD., M/S CLITORIA VANIJYA PVT.LTD., M/S CLITORIA VANIJYA PVT.LTD., M/S CLITORIA VANIJYA PVT.LTD., RZ RZRZ RZ- -- -91, 2 91, 2 91, 2 91, 2 ND NDND ND FLOOR, FRONT SIDE, FLOOR, FRONT SIDE, FLOOR, FRONT SIDE, FLOOR, FRONT SIDE, GALI NO.15, INDRA PARK, GALI NO.15, INDRA PARK, GALI NO.15, INDRA PARK, GALI NO.15, INDRA PARK, UTTAM NAGAR EAST, UTTAM NAGAR EAST, UTTAM NAGAR EAST, UTTAM NAGAR EAST, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 059. 110 059. 110 059. 110 059. PAN : AADCC0223D. PAN : AADCC0223D. PAN : AADCC0223D. PAN : AADCC0223D. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. NIDHI SR IVASTAVA, CIT - DR. RESPONDENT BY : MS. AKAN K SHA GUPTA, ADVOCATE. DATE OF HEARING : 2 22 27 77 7.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 27 2727 27.01 .01.01 .01. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM PER MAHAVIR PRASAD, JM : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-30, NE W DELHI DATED 9 TH JUNE, 2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 25 TH JANUARY, 2021 HAS SUBMITTED THAT THE ASSESSEE HAS O PTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. IT WAS, ACCORDINGLY PRAYED FOR WITHDRAWAL OF THE APPEAL FILED BY THE REVENUE. ITA-5789/DEL/2017 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN, AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 27 TH JANUARY, 2021. SD/- SD/- (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR