Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 7662 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 year(s) 10 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
I1
Next Hearing Date
10-07-2017
Assessment Year
2004-2005
Appeal Filed On
24-02-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) SL. NO(S) ITA NO(S) ASSESSM ENT YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. ITA NO.1477/DEL/2008 2003-04 SPRYANCE (INDIA) PVT. LTD., B-4, SAGAR TOWERS JANAKPURI, DISTRICT CENTRE NEW DELHI - 110058 (PAN : AAGCS 9759 K) DCIT CIRCLE 9(1), NEW DELHI 2. ITA NO. 683/DEL/2009 2004-05 -DO- ITO WARD-9(2), NEW DELHI 3. ITA NO.923/DEL/2009 2004-05 ACIT CIRCLE-9(1), NEW DELHI - 110002 SPRYANCE (INDIA) PVT. LTD. 4. ITA NO.1657/DEL/2010 2005-06 SPRYANCE (INDIA) PVT. LTD. ACIT CIRCLE-9(1), NEW DELHI - 110002 5. ITA NO. 690/DEL/2011 2003-04 DCIT CIRCLE 9(1), NEW DELHI SPRYANCE (INDIA) PVT. LTD. 6. ITA NO.1817/DEL/2011 2004-05 -DO- -DO- A SSESSEE BY SHRI ANKIT SAHNI, ADV RE VENUE BY SHRI SURENDER PAL, CIT - DR DATE OF HEARING: 14 / 01 /202 1 DATE OF PRONOUNCEMENT: 14 / 01 /202 1 2 ORDER PER BENCH : THE ABOVE APPEALS BY THE ASSESSEE AND REVENUE ARE PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-XX, NEW DELHI DATED 31.01.2008 PERTAINING TO A.Y. 2003-04, 31.12.2008 PERTAINING TO A.Y. 2004-05, 29.01.2010 PERTAINING TO A.Y. 2005-06, 29.11.2010 PERTAINING TO A.Y. 2003- 04 & 28.02.2011 PERTAINING TO A.Y. 2004-05. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 14 TH JAN 2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND DESIGNATED AUTHORITY IS YET TO ISSUE CERTIFICATE IN FORM-3. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, THE APPEALS OF THE ASSESSEE AS WELL AS REVENUE ARE DISMISSED AS WITHDRAWN. 3 4. IN THE RESULT, APPEALS OF THE ASSESSEE AS WELL AS REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.01.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (K. NARASIMHA CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 14.01.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
