ACIT, CENTRAL CIRCLE- 20, NEW DELHI V. ENLIGHTENED CONSULTANCY SERVICES PVT. LTD., NEW DELHI

ITA 6224/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3969 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANAT KAPOOR SHRI MAHESH T
• Assessee Lawyers: AND ARE
• Section: 2

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 4716/DEL/2017 ASSTT. YEAR : 2007-08 M/S, ENLIGHTENED CONSULTANCY SERVICES PVT. LTD. DSM-648, DLF TOWER, SHIVAJI MARG, NEW DELHI 110 015 PAN AAACA5280F VS. DCIT, CENTRAL CIRCLE-20 NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO.6224/DEL/2017 ASSTT. YEAR 2009-10 ACIT, CENTRAL CIRCLE-20, ROOM NO. 108, 1 ST FLOOR, E- 2 ARA CENTRE, JHANDEWALAN EXTN, NEW DELHI 110 055 VS. M/S. ENLIGHTENED CONSULTANCY SERVICES PVT. LTD. DSM-648, DLF TOWER, SHIVAJI MARG, MOTI NAGAR, NEW DELHI 110 015 PAN AAACA5280F (APPELLANT) (RESPONDENT) O R D E R PER G.S. PANNU, VP THE ABOVE TWO APPEALS FILED BY THE ASSESSEE AND REVENUE ARE ASSESSEE BY: SHRI SANAT KAPOOR, ADVOCATE DEPARTMENT BY : SHRI MAHESH THAKUR, SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 28.05.2021 2 DIRECTED AGAINST THE ORDER DATED 24.1.2017 AND 07.07.2017 RESPECTIVELY PASSED BY THE LD. CIT(A)-27, NEW DELHI RELATING TO ASSESSMENT YEARS 2007-08 AND 2009-10 RESPECTIVELY. 2. THE LD. COUNSEL FOR THE ASSESSEE, VIDE E MAIL DATED 23 RD APRIL 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WITH REGARD TO REVENUES APPEAL IN ITA NO. 6224/DEL/2017 ASSTT. YEAR 2009-10, THE APPLICANT HAS ENCLOSED A COPY OF CHALLAN DATED 30.4.2021 EVIDENCING PAYMENT OF RS. 70,52,925/- REPRESENTING SUM DETERMINED IN TERMS OF FORM NO. 3 DATED 9.3.2021 ISSUED BY THE PCIT (CENTRAL), DELHI 2. 4. LD. SR. DR HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL. 5. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE AS WELL AS REVENUE FOR WITHDRAWAL OF THE APPEALS. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE AND REVENUE ARE DISMISSED AS WITHDRAWN. 7. THE ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 28 TH MAY, 2021. ORDER PRONOUNCED ON 28 TH MAY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PANNUI) JUDICIAL MEMBER VICE PRESIDENT DATED: 28/05/2021 VEENA 3 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI