ACIT, CIRCLE- 4(2), New Delhi V. Bharti Telemedia Ltd., New Delhi

ITA 6050/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0285 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 26-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Assessee Lawyers: PRACHI RASTOGI
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 6050 / DEL /201 7 ASSESSMENT YEAR : 20 1 1 - 12 ACIT, CIRCLE - 4(2), NEW DELHI, VS BHARTI TELEMEDIA LTD., BHA RTI CRESCENT 1, NELSON MANDELA ROAD, VASANT KUNJ PHASE II, NEW DELHI. PAN: AADCB0147R (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS PRACHI RASTOGI, CA RE VENUE BY : SHRI SATPAL GULATI, CIT - DR DATE OF HEARING : 10 . 0 3 . 20 2 1 DATE OF PRONOUNCEMENT : 10 . 0 3 . 20 2 1 ORDER PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 31 ST MAY, 201 7 OF THE CIT(A) - 2 , NEW DELHI, RELATING TO THE ASSESSMENT YEAR 201 1 - 12 . 2. THE LD. COUNSEL FO R THE ASSESSEE FILED AN APPLICATION SEEKING A DIRECTION BY THE TRIBUNAL TO THE DEPARTMENT TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020 AND HAS ITA NO. 6050 / DEL /201 7 2 OBTAINED FORM NO.3 FROM THE PCIT - 2, DELHI, THE DESIGNATED AUTHORITY UNDER THE VIVAD SE VISHWAS SCHEME, 2020 VIDE ACKNOWLEDGEMENT NO.219464890190121 DATED 19 TH JANUARY, 2021. IN VIEW OF THE ABOVE AND IN ABSENCE OF A NY OBJECTION FROM THE SIDE OF THE LD. DR, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS WITHDRAWN. 3 . HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESO LVED IN TERMS OF THE AFORESAID SCHEME , THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE ASSESSEE HAS NO OBJECTION WITH REGARD TO THE AFO RESAID CAVEAT. 4 . IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. THE ORDER W AS PRO NOUNCED IN THE OPEN COURT ON CONCLUSION OF THE HEARING ITSELF, I.E., ON 10 TH MARCH, 2021. SD/ - SD/ - (SUCHITRA KAMBLE) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 TH MARCH, 2021. DK ITA NO. 6050 / DEL /201 7 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT . REGISTRAR, ITAT, NEW DELHI