M/s. Swarovski India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 6164/DEL/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5280 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A YS AND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NOS.6163 & 6164/DEL./2013 ASSESSMENT YEARS 2007-2008 & 2008-2009 M/S. SWAROVSKI INDIA PRIVATE LIMITED, 1A-1D VANDHANA BUILDING, 11 TOLSTOY MARG, NEW DELHI. PIN 110 001 PAN AAGCS4052D [ VS. THE DCIT, CIRCLE-7(1), CENTRAL REVENUE BUILDING, NEW DELHI. ( APPELLANT ) (RESPONDENT) F OR ASSESSEE : SHRI NITISH GUPTA, C.A. FOR REVENUE : SHRI H.K. CHOUDHARY, CIT-DR DATE OF HEARING : 09 . 02 .20 21 DATE OF PRONOUNCEMENT : 09 . 02 .20 21 ORDER PER BHAVNESH SAINI, J.M. BOTH THESE APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-X, NEW DELHI, DATED 12.09.2013, FOR THE A.YS. 2007-2008 AND 2008-2009. 2 ITA.NOS.6163 & 6164/DEL./2013 M/S. SWAROVSKI INDIA PRIVATE LIMITED, NEW DELHI. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ALL THE ISSUES ON WHICH ASSESSEE HAS SOUGHT RECTIFICATION UNDER THESE APPEALS HAD ALREADY BEEN DECIDED IN FAVOUR OF THE ASSESSEE IN MERIT APPEALS. HE HAS, THEREFORE, PRAYED THAT BOTH THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 3. IN VIEW OF THE ABOVE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 09 TH FEBRUARY, 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR, ITAT, DELHI BENCHES, DELHI.