TATA Teleservices Ltd., Noida V. ACIT, New Delhi

ITA 6238/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0973 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 05-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI BHUVNESH SAINI, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA. NO. 6238/DEL/2016 (ASSESSMENT YEAR: 2005-06) TATA TELESERVICES LIMITED, A37, SECTOR : 60, NOIDA 201301. PAN: AAACT2438A VS. ACIT, CIRCLE : 25 (1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : N O N E; REVENUE BY: SHRI VIPUL KASHYAP, SR. D.R.; DATE OF HEARING 1 7 /1 2 / 2020 DATE OF PRONOUNCEMENT 17 / 1 2 / 2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2011-12 AGAINST THE ORDER OF THE LD. CIT (APPEALS)-14, NEW DELHI, DATED 30 TH SEPTEMBER, 2016. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE COUNSEL OF THE ASSESSEE FILED A LETTER DATED 16 TH DECEMBER, 2020 STATING THAT THE ASSESSEE IS APPLYING TO SETTLE THE ABOVE DISPUTE BY MAKING AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME. HOWEVER, THE COUNSEL OF THE ASSESSEE REQUESTED THAT THIS APPEAL MAY BE ADJOURNED. 3. THE LD. DR SUBMITTED THAT WHEN THE ASSESSEE IS APPLYING VIVAD SE VISHWAS SCHEME, THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 4. WE HAVE CAREFULLY CONSIDERED THE CONTENTIONS OF THE LEARNED DR. IN THE APPLICATION FOR ADJOURNMENT, ASSESSEE HAS STATED THAT ASSESSEE IS APPLYING FOR VIVAD SE VISHWAS SCHEME, THERFORE THERE IS NO USEFUL PURPOSE IN ADJOURNING THIS APPEAL. AS IT IS A STATEMENT MADE BY THE ASSESSEE THROUGH ITS COUNSEL IN ITS ADJOURNMENT APPLICATION THAT ASSESSEE IS OPTING FOR VIVAD PAGE | 2 SE VISWAS SCHEME, WE DISMISS THE ADJOURNMENT APPLICATION OF THE ASSESSEE AND TREAT THE APPEAL OF THE ASSESSEE AS WITHDRAWN, SUBJECT TO GRANTING OF FORM NO. 3 UNDER VIVAD SE VISHWAS SCHEME TO THE ASSESSEE. IN CASE IF THE ASSESSEE IS NOT GRANTED FORM NO. 3 THEN ASSESSEE IS PERMITTED TO FILE MISCELLANEOUS APPLICATION FOR RECALL OF THIS ORDER. ACCORDINGLY WE TREAT THE APPEAL AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON : 17/12/2020. SD/- SD/- ( BHAVNESH SAINI ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17/12/2020 *MEHTA* COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 17.12.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.12.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 17.12.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 17.12.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 17.12.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 17.12.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17.12.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.12.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH TH E FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER PAGE | 3