ACIT, CC- 13, NEW DELHI V. ANU INDUSTRIES LTD., GURGAON

ITA 6631/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4258 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NOS.6631 TO 6633 /DEL/2007 ASSESSMENT YEARS : 2008-09, 2010-11 & 2012-13 ASS ISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-13, ROOM NO.355, 3 FLOOR, JHANDEWALAN EXTENSION, NEW DELHI-110055 VS. M/S ANU INDUSTRIES LTD. PLOT NO.102/103 UDYOG VIHAR, PHASE-IV, GURGAON, HARAYNA PAN-AAACA1140L (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M. BARANWAL, SR. DR RESPONDENT BY : NONE DATE OF HEARING : 30.04.2021 DATE OF PRONOUNCEMENT : 30.04.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVI, ALL DATED 25.08.2017, NEW DELHI, FOR ASSESSMENT YE ARS 2008-09, 2010-11 & 2012-13 RESPECTIVELY. . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 23.04.202 1, HAS REQUESTED ITA NOS.-6631 & 6633/DEL/2007 2 FOR WITHDRAWAL OF THE APPEALS FILED BY THE REVENUE AND STATED T HAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR T HE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX V IVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN ALL THE APPEALS. THE APPLICA TIONS HAS ALSO PLACED ON RECORD, THE COPIES OF CHALLAN EVIDENCING PAYMENT OF SUMS DETERMINED AS PER FORM NO.3 AND THE RESPECTIVE FORM NO.4 HAVE ALSO BEEN PLACED ON RECORD. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR D ISMISSAL OF APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF VIRTUAL HEARING ON 30 APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ITA NOS.-6631 & 6633/DEL/2007 3 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI