Neptune Traxim India (P) Ltd., New Delhi V. ITO, Ward- 18(1), New Delhi

ITA 6680/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8609 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 6680/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. NO. 6680/DEL/2018 (A.Y 2008-09) (THROUGH VIDEO CONFERENCING) NEPTUNE TRAXIM INDIA (P) LTD. C/O, RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI AACCN5133A (APPELLANT) VS ITO WARD-18(1) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31/08/2018 PASSED BY CIT(A)-37, NEW DELHI FOR ASSESSMENT YEAR 2008-09. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATION WHERE IN IT IS SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND THE AUTHORITIES GRANTED CERTIFICATE IN FORM NO. 3 ON 11.12.2020. APPELLANT BY SH. DEEPESH GARG, ADV RESPONDENT BY SH. AJAY KUMAR, SR. DR DATE OF HEARING 12.01.2021 DATE OF PRONOUNCEMENT 12.01.2021 2 ITA NO. 6680/DEL/2018 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES ON THIS 12 TH DAY OF JANUARY, 2021 SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 6680/DEL/2018 DATE OF DICTATION 12 .01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12 .01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 12.01.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 12.01.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 12.01.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 12.01.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 12.01.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12.01.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK