Motorola Mobility India Pvt. Ltd., Gurgaon V. DCIT, Circle- 2(1), Gurgaon

ITA 7290/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2434 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Appeal Filed On: 06-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Keywords: Set aside
• Section: 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I-2 : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.7290/DEL./2017 (ASSESSMENT YEAR : 2013-14) M/S. MOTOROLA MOBILITY INDIA PVT. LTD., VS. DCIT, C IRCLE 2 (1), 2 ND FLOOR, VANIJYA NIKUNJ, NEW DELHI. HSIIDC BUILDING, UDYOG VIHAR, PHASE-V, NEAR SHANKAR CHOWK, NH 8, GURGAON. (PAN : AAFCP2261E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DIVYANSHU AGRAWAL, ADVOCATE REVENUE BY : SHRI M. BARANWAL, SENIOR DR DATE OF HEARING : 17.02.2021 DATE OF ORDER : 17.02.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, M/S. MOTOROLA MOBILITY INDIA PVT. LTD. (HEREINAFTER REFERRED TO AS THE ASSESSEE), BY FIL ING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATE D 26.10.2017 PASSED BY THE ASSESSING OFFICER IN CONSONANCE WITH THE ORDERS PASSED BY THE LD. DRP/TPO UNDER SECTION 143 (3) REA D WITH SECTION ITA NO.7290/DEL./2017 2 144C OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE AC T) QUA THE ASSESSMENT YEAR 2013-14. 2. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020 AND HAS FILED NECESSARY FORMS 1 & 2 WITH 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 HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF FEBRUARY , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 17 TH DAY OF FEBRUARY, 2021 TS ITA NO.7290/DEL./2017 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.