Appeal details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 9759 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 7 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
26-07-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Assessment Year
2012-2013
Appeal Filed On
01-12-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: D NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.7194/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT CIRCLE 3 (1) (2), INTERNATIONAL TAXATION , NEW DELHI VS. SYNOPSIS INDIA PVT. LTD. (SINCE VIRAGE LOGIC INTERNATIONAL INDIA BRANCH OFFICE), A-36, SECTOR- 64, NOIDA-201301 PAN NO. AABCV8275E (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-44, NE W DELHI, DATED 29.09.2017 PASSED FOR ASSESSMENT YEAR 2013-14 . 2. THE LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSE T, STATED THAT THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND FORM NO. 3 HAS ALSO BEEN R ECEIVED BY APPELLANT BY SH. E. V. BHASKAR, SR. DR RESPONDENT BY MS. SALONI SHITAL, AR DATE OF HEARING 26.07.2021 DATE OF PRONOUNCEMENT 26.07.2021 2 ITA NO. 7194/DEL/2017 THE ASSESSEE. HE, THEREFORE, SEEKS PERMISSION TO TR EAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER THE PROVISIONS OF D IRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH JULY, 2021 NEHA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 ITA NO. 7194/DEL/2017 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION : 26.07.2021 2. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE DICTATING MEMBER: 26.07.2021 3. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE OTHER MEMBER: 26.07.2021 4. DATE ON WHICH THE APPROVED DRAFT OF ORDER COMES TO THE SR. PS/PS: 26.07.2021 5. DATE OF WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 26.07.2021 6. DATE ON WHICH THE FINAL ORDER RECEIVED AFTER HAV ING BEEN SINGED/PRONOUNCED BY THE MEMBERS: 26.07.2021 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON TH E WEBSITE OF ITAT: 26.07.2021 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9. DATE ON WHICH FILES GOES TO THE HEAD CLERK: 10. DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: 11. DATE OF DISPATCH OF ORDER:
