They India Private Limited, Delhi V. ITO, TDS-ward-76(4), Delhi

ITA 6799/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7623 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: ANKIT AGGARWAL
• Keywords: TDS
• Section: 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , ! #$ . % , ' ( BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] SL.NO. ITA NOS. APPELLANT RESPONDENT ASSESSMENT YEARS 1. 6795/DEL/2019 THEY INDIA PVT.LTD., DDA FLAT NO.703, THIRD FLOOR, SECTOR-A, POCKET-C, VASANT KUNJ, DELHI, PIN-110070. PAN-AADCT4381K THE ITO, TDS-WARD-76(4), DELHI 2014-15 2. 6796/DEL/2019 -DO- -DO- 2014-15 3. 6797/DEL/2019 -DO- -DO- 2014-15 4. 6798/DEL/2019 -DO- -DO- 2015-16 5. 6799/DEL/2019 -DO- -DO- 2015-16 6. 6800/DEL/2019 -DO- -DO- 2015-16 7. 6801/DEL/2019 -DO- -DO- 2014-15 8. 6802/DEL/2019 -DO- -DO- 2014-15 9. 6803/DEL/2019 -DO- -DO- 2014-15 10. 6804/DEL/2019 -DO- -DO- 2015-16 11. 6805/DEL/2019 -DO- -DO- 2015-16 12. 6806/DEL/2019 -DO- -DO- 2015-16 13. 6807/DEL/2019 -DO- -DO- 2015-16 14. 6809/DEL/2019 -DO- -DO- 2014-15 / APPELLANT BY: SH. ANKIT AGGARWAL, CA / RESPONDENT BY: SH. M.BARNWAL, SR.DR ) / DATE OF HEARING : 27.08.2020 / DATE OF PRONOUNCEMENT: 31.08.2020 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT BUNCH OF APPEALS FILED BY ASSESSEE IS AGAINST ORDER OF CIT(A)-41, NEW DELHI DATED 18.06.2019 RELATING TO A SSESSMENT YEARS 2014-15 & 2015-16 AGAINST THE ORDER PASSED UNDER SECTION 154 /200A OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2 ITA NO.6795 & OTHERS/DEL/2019 ASSESSMENT YEARS: 2014-15 & 2015-16 2. THE LD. AR FOR THE ASSESSEE HAS REQUESTED FOR WI THDRAWAL OF THE APPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE IS OPTING THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER C ONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020 . A DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS BEING FILED BY THE ASSESSEE, HENCE THE APPEALS ARE BEING WITHDRAWN. 3. THE LD. DR FOR THE REVENUE HAS NO OBJECTION TO T HE SAME. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE-STATED ACT, THE APPE LLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTIT UTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE LD.DR FOR THE REVENUE HAS NO OBJECTION WITH REGARD TO TH E AFORESAID CAVEAT. 5. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF ALL THE APPEALS. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST, 2020. SD/- SD/- (DR. B.R.R. KUMAR) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER / VICE PRESIDENT / ) DATED : 31 ST AUGUST, 2020 * AMIT KUMAR * 3 ITA NO.6795 & OTHERS/DEL/2019 ASSESSMENT YEARS: 2014-15 & 2015-16 *)+),-./0)10.2 COPY OF THE ORDER IS FORWARDED TO : 1. 34) / THE APPELLANT 2. ,534) / THE RESPONDENT 3. ) 6. 7 8) / THE CIT(A) 4. 9)) 6.) / THE PR. CIT 5. 6. ) 0:;),-.- <) )) < ) / DR, ITAT, DELHI ;#=)>)2) GUARD FILE. ) * / BY ORDER , 50.),-. // TRUE COPY // ? @(A , )) )< ) ASSISTANT REGISTRAR, ITAT, DELHI