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ITA 642/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8740 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-05-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 04-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRABHA KANT
• Keywords: Set aside
• Section: 13; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.5616/DEL./2011 (ASSESSMENT YEAR : 2002-03) ITA NO.5334/DEL./2010 (ASSESSMENT YEAR : 2003-04) ITA NO.5335/DEL./2010 (ASSESSMENT YEAR : 2004-05) ITA NO.641/DEL./2014 (ASSESSMENT YEAR : 2005-06) ITA NO.642/DEL./2014 (ASSESSMENT YEAR : 2006-07) THE ASSOCIATED PRESS LIMITED, VS. ADIT, CIRCLE 1 ( 1), GOLF VIEW CORPORATE TOWER B, INTERNATIONAL TAXATI ON, SECTOR 42, SECTOR ROAD, NEW DELHI. GURGAON 122 002 (HARYANA) (PAN : AACCT0086C) (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. ANANYA KAPOOR, ADVOCATE REVENUE BY : SHRI PRABHA KANT, CIT DR DATE OF HEARING : 11.01.2021 DATE OF ORDER : 11.01.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : ITA NO.5616/DEL./2011 ITA NOS.5334 & 5335/DEL./2010 ITA NOS.641 & 642/DEL./2014 2 APPELLANT, THE ASSOCIATED PRESS LIMITED (HEREINAFTE R REFERRED TO AS THE ASSESSEE), BY FILING THE PRESE NT APPEALS, SOUGHT TO SET ASIDE THE IMPUGNED ORDER BOTH DATED 31.10.20 13 PASSED BY LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XXV, NEW D ELHI QUA THE ASSESSMENT YEARS 2005-06 & 2006-07 AND ORDERS D ATED 23.09.2011, 27.09.2010 & 27.09.2010 PASSED BY THE A SSESSING OFFICER (AO) IN CONSONANCE WITH THE ORDERS PASSED B Y THE LD. DRP/TPO UNDER SECTION 143 (3) READ WITH SECTION 144 C OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) QUA THE ASSESSMENT YEARS 2002-03, 2003-04 & 2004-05 RESPECTIVELY. 2. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING WITHDRAWAL OF THE APPEALS ON THE GROUND THAT THE AS SESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020 AND HAS FILED NECESSARY FORMS 1 & 2 WITH THE TAX DEPARTMENT WHICH WERE ACCEPTED AND PROCESSED BY THE DESIGNATED AUTHORITY VIDE FORM 3 AND THE SAME IS ALSO FILED. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EALS ARE HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE ASSESSEE IN ITA NO.5616/DEL./2011 ITA NOS.5334 & 5335/DEL./2010 ITA NOS.641 & 642/DEL./2014 3 CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REV ENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CON SEQUENTLY, THE PRESENT APPEALS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 11 TH DAY OF JANUARY , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (N.K. BILLAIYA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 11 TH DAY OF JANUARY, 2021 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.