ACIT, Circle- 19(1), New Delhi V. Oxigen Services India Pvt. Ltd., New Delhi

ITA 5943/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3980 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: E NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.5943/DEL/2018 ASSESSMENT YEAR: 2012-13 ACIT, CIRCLE-19(1), NEW DELHI VS. OXIGEN SERVICES INDIA PVT. LTD., G-4, COMMUNITY CENTRE, C-BLOCK, NARAINA VIHAR, NEW DELHI PAN :AABCI1405K (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORD ER DATED 26.06.2018 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-16, NEW DELHI, FOR ASSESSMENT YEAR 2012-1 3. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSE T, STATED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND FORM NO. 3 HAS ALSO BEEN R ECEIVED BY THE ASSESSEE. HE, THEREFORE, SEEKS PERMISSION TO TR EAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER THE PROVISIONS OF D IRECT TAX VIVAD SE VISHWAS ACT, 2020. APPELLANT BY SH. GAURAV PUNDIR, SR.DR RESPONDENT BY SH. PRADEEP KUMAR, CA DATE OF HEARING 06.10.2021 DATE OF PRONOUNCEMENT 06.10.2021 2 ITA NO.5943/DEL/2018 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL IS DISMISSED AS WIT HDRAWN. HOWEVER, IF THE TAX ARREARS IN DISPUTE IS NOT ULTIM ATELY PAID, THE REVENUE SHALL BE AT LIBERTY TO FILE APPLICATION FOR RECALL OF THE ORDER AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION AP PROPRIATELY AS PER LAW. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH OCTOBER, 2021. RK/- (DTDC) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI