Addl.CIT, special Range-5, New Delhi V. Kohinoor Specialty Food India P.Ltd, Gurgaon

ITA 5937/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4068 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALONI SHITAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NOS.1809 & 1810/DEL/2018 AND 5936 & 5937/DEL/2 018 ASSESSMENT YEARS : 2012-13 TO 2015-16 ADDL.CIT, SPECIAL RANGE-5, NEW DELHI VS KOHINOOR SPECIALTY FOOD INDIA PVT.LTD., PLOT NO.84, 5 TH FLOOR, SECTOR-32, GURGAON-122001. PAN-AAECK3508Q APPELLANT RESPONDENT APPELLANT BY MS. SALONI SHITAL, AR RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING 30 .04.2021 DATE OF PRONOUNCEMENT 30 .04.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS FILED BY THE REVENUE FOR THE ASSESSMENT YEARS 2012- 13 TO 2015-16 ARE DIRECTED AGAINST THE SEPARATE ORDER S OF LEARNED CIT(A)- 36, NEW DELHI DATED 15.12.2017, 15.12.2017, 29.06.2018 AND 29.06.2018 RESPECTIVELY. 2. THE ASSESSEE, VIDE ITS LETTER DATED 19.04.2021, RECEIVE D THROUGH EMAIL, HAS REQUESTED FOR DISMISSAL OF THE APPEALS FILED BY DE PARTMENT AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSID ERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. THE APPLICANT HAS ALSO FILED COPIES OF FORM NO.3 DATED 22.03.2021 2 ISSUED BY PCIT, DELHI-110004 EVIDENCING THAT NO AMOUNT IS PAYABLE BY THE APPLICANT IN RESPECT OF ALL THE CAPTIONED APPEALS. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 30 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANN U) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI