Sports Authority of India, New Delhi V. JCIT (E), New Delhi

ITA 7245/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0957 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 05-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H K CHOUDHERY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 7245/DEL./2017, A.Y. : 2014-15 SPORTS AUTHORITY OF INDIA VS. JCIT (E) JAWAHAR LAL NEHRU STADIUM, N EW DELHI LODHI ROAD, NEW DELHI (PAN : AACTS4979C) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. H.K.CHOUDHERY, CIT(DR) DATE OF HEARING : 07.07.2021 DATE OF ORDER : 07.07.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, SPORTS AUTHORITY OF INDIA, NEW DELHI (H EREINAFTER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESE NT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 04.09.2017 PASS ED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-40, NEW DELHI QUA THE ASSESSMENT YEAR 2014-15. ITA NO.7245/DEL./2017 2 2. THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLIC ATION SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVA D SE VISHWAS SCHEME, 2020 AND HAS FILED NECESSARY FORM 1 & 2 WI TH THE TAX DEPARTMENT, WHICH WAS ACCEPTED AND PROCESSED VIDE F ORM 3 ISSUED BY THE TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EAL IS HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE AS SESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REVENUE H AS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 7 TH DAY OF JULY, 2021 AFTER CONCLUSION OF VIRTUAL HEARING. SD/- SD/- (O.P.KANT) (K ULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 7 TH DAY OF JULY, 2021 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-5, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI