Vertel Infotel Pvt Ltd, New Delhi V. ITO WARD - 78(3), New Delhi

ITA 6272/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4292 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.6272/DEL/2019 (ASSESSMENT YEAR- 2013-14) I.T.A NO.6273/DEL/2019 (ASSESSMENT YEAR- 2014-15) M/S VERTEL INFOTEL PVT. LTD. 318 POCKET D, MAYUR VIHAR, PHASE-II, DELHI-110 091. PAN-AACCV 9978P VS. INCOME TAX OFFICER, WARD-78(3), NEW DELHI-110 092. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. M. BARNWAL, SR. DR DATE OF HEARING 21.05.2021 DATE OF PRONOUNCEMENT 21.05.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: BOTH THE APPEALS HAVE BEEN PREFERRED BY THE ASSESSE E AGAINST THE ORDERS DATED 17.05.2019 & 09.05.2019 PA SSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), NEW DE LHI {CIT(A)} FOR ASSESSMENT YEARS 2013-14 & 2014-15. 2 ITA NOS.6272 & 6273/DEL/201 9 M/S. VERTEL INFOTEL PVT. LTD. VS. ITO 2.0 THROUGH A WRITTEN COMMUNICATION, THE LD. AU THORIZED REPRESENTATIVE (AR) SUBMITS THAT THE ASSESSEE HAS O PTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEARS UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE V ISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARA TION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. THE LD. AR HAS PRAYED FOR WITHDRAWAL OF THE APPEALS. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND TREATED AS DISMISS ED. 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE A FORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE T RIBUNAL SHALL CONSIDER SUCH APPLICATIONS APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 3 ITA NOS.6272 & 6273/DEL/201 9 M/S. VERTEL INFOTEL PVT. LTD. VS. ITO 5. IN VIEW OF THE AFORESAID, THE APPEALS ARE CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 21 ST MAY, 2021. SD/- SD/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER DATED: 21/05/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI