ACIT, New Delhi V. M/s Aabott Cold Storage Pvt. Ltd., New Delhi

ITA 6206/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0935 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K KAPOOR
• Assessee Lawyers: JAGDISH SINGH SENIOR

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 A AA A : 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 AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 6204 TO 6209/DEL/2016 6204 TO 6209/DEL/2016 6204 TO 6209/DEL/2016 6204 TO 6209/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : 20 : 20 : 20 : 20 09 0909 09 - -- - 10 TO 2014 10 TO 2014 10 TO 2014 10 TO 2014 - -- - 15 1515 15 ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -17, 17, 17, 17, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S AABOTT COLD STORAGE PVT.LTD., M/S AABOTT COLD STORAGE PVT.LTD., M/S AABOTT COLD STORAGE PVT.LTD., M/S AABOTT COLD STORAGE PVT.LTD., 80 M.M. JANPATH, 80 M.M. JANPATH, 80 M.M. JANPATH, 80 M.M. JANPATH, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : AADCA5441M. PAN : AADCA5441M. PAN : AADCA5441M. PAN : AADCA5441M. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K. KAPOOR, CA. RESPONDENT BY : SHRI J AGDISH SINGH, SENIOR DR. DATE OF HEARING : 14 1414 14.12 .12.12 .12.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 14 1414 14.12 .12.12 .12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS BY THE REVENUE FOR THE ASSESSMENT YE ARS 2009-10 TO 2014-15 ARE DIRECTED AGAINST THE ORDER OF LEARNE D CIT(A)-27, NEW DELHI DATED 19 TH SEPTEMBER, 2016. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 8 TH DECEMBER, 2020 HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. CERTIFICATES TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAVE ALSO BEEN FILED. IT WAS, ACCORDINGL Y PRAYED FOR WITHDRAWAL OF THE APPEALS FILED BY THE REVENUE. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-6204 TO 6209/DEL/2016 2 4. IN VIEW OF THE ABOVE, THE APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN, AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 14 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR