DCIT, Circle- 21(1), New Delhi V. Reed Elsevier India (P) Ltd., Gurgaon

ITA 6431/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2109 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2010-2011
• Appeal Filed On: 22-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY CHOUDHARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6430 & 6431/DEL/2017 Assessment Year 2009-10 DCIT, Circle-21(1), New Delhi. v. Reed Elsevier India P. Ltd., (Not known as Relx India Pvt. Ltd.) 14 th Floor, Building 10, Tower B, DLF Cyber City Complex, DLF City, Phase-II, Gurgaon. TAN/PAN: AAACR4727J (Appellant) (Respondent) Appellant by: S/Shri Vishal Kalra & S.S. Tomar, Adv. & Ms. Sumisha Murgai, AR Respondent by: Shri Vijay Choudhary, Sr.DR Date of hearing: 17 05 2022 Date of pronouncement: 17 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c ap ti one d ap p eal s ha ve be en f ile d a t the i ns ta nc e o f the Re ven ue a gai ns t t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -X XX VI I I, D el hi d at ed 25. 07. 20 17 pa ss ed u nder Se cti on 14 3(3 )/ 14 4C (3 )/ 92 CA (4 ) of th e I nc o me T ax A ct , 1 96 1 (t h e A ct ). 2 . When the matter was called for hearing in the captioned Revenue’s appeals, Learned Counsel for the assessee at the outset submitted that the designated authority has already granted certificate electronically to the declarant assessee admitting request of the assessee for settlement of dispute under ‘Vivad Se Vishwas Scheme 2020’ (VSV) read with rules framed thereunder. The Ld. I.T.A. No.6430 & 6431/Del/2017 2 Counsel accordingly submitted that he does not seek to defend the said appeals owing to exercise of option for availing VSV scheme and consequently urged that assessee request for closure of Revenue’s appeals may please be granted. 3 . In the light of requests made on behalf of the captioned Assessee, the appeals are dismissed as withdrawn in limine. However, in the event, the Assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the Revenue will be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with law. 5. In t he r es ul t, b ot h the cap ti on ed a pp e als f il ed b y t he Re ven ue are d is mi ss ed. Order was pronounced in the open Court on 17/05/2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER Prabhat