Electrical & Electronics India Ltd., Kolkata V. ACIT, Central Circle- 13, New Delhi

ITA 6684/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5150 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT R.K. PANDA, ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 6 66 6684 684 684 684/DEL/20 /DEL/20 /DEL/20 /DEL/201 11 18 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2009 0909 09- -- -10 1010 10 ELECTRICAL & ELECTRICAL & ELECTRICAL & ELECTRICAL & ELECTRONICS INDIA LTD., ELECTRONICS INDIA LTD., ELECTRONICS INDIA LTD., ELECTRONICS INDIA LTD., KOLKATA KOLKATA KOLKATA KOLKATA BUSINESS COMM BUSINESS COMM BUSINESS COMM BUSINESS COMMUNICATION UNICATION UNICATION UNICATION CENTRE, CENTRE, CENTRE, CENTRE, 21, PARSI CHURCH STREET, 21, PARSI CHURCH STREET, 21, PARSI CHURCH STREET, 21, PARSI CHURCH STREET, OPP. 18 EZRA STREET, OPP. 18 EZRA STREET, OPP. 18 EZRA STREET, OPP. 18 EZRA STREET, KOLKATA KOLKATA KOLKATA KOLKATA WEST BENGAL WEST BENGAL WEST BENGAL WEST BENGAL- -- -70001 70001 70001 70001 ( (( (PAN: PAN: PAN: PAN: AAACES419J) AAACES419J) AAACES419J) AAACES419J) VS. VS. VS. VS. ACIT, CENTRAL CIRCLE ACIT, CENTRAL CIRCLE ACIT, CENTRAL CIRCLE ACIT, CENTRAL CIRCLE- -- -13, 13, 13, 13, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) APPELLANT BY : SH. MADHUR AGGARWAL, ADV. RESPONDENT BY : SH. GAURA V DUDEJA, SR. DR. DATE OF HEARING : 0 00 09 99 9.0 .0.0 .02 22 2.202 .202 .202 .2021 11 1 DATE OF PRONOUNCEMENT : 0 00 09 99 9.0 .0.0 .02 22 2.2021 .2021 .2021 .2021 ORDER ORDER ORDER ORDER PER PER PER PER R.K. PANDA, AM R.K. PANDA, AM R.K. PANDA, AM R.K. PANDA, AM : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER DATED 25.7.2018 OF LEARNED CIT(A)- XXVI, NEW DELHI. 2. THE ASSESSEES DIRECTOR VIDE HIS LETTER DATED 8 .2.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONS IDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE T O THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, I ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEAL. ITA NO ITA NO ITA NO ITA NO. . . . 6 66 6684 684 684 684/ // /DEL/20 DEL/20 DEL/20 DEL/201 11 18 88 8 2 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BO TH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 09 TH FEBRUARY, 2021. SD/- ( (( (R.K. PANDA R.K. PANDA R.K. PANDA R.K. PANDA) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE: 09.02.2021 SRB COPY FORWARDED TO: - 1. APPELLANT. . . . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA NO ITA NO ITA NO ITA NO. . . . 6 66 6684 684 684 684/ // /DEL/20 DEL/20 DEL/20 DEL/201 11 18 88 8 3