DCIT (Exemption), Circle-1(1), New Delhi V. Indian Medical Association, New Delhi

ITA 7674/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4659 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SOUMYA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.7674/DEL/2018 ASSESSMENT YEAR : 2015-16 DCIT(EXEMPTION), CIRCLE-1(1), NEW DELHI VS. M/S. INDIAN MEDICAL ASSOCIATION IMA HOUSE, IP MARG NEW DELHI- 110002 PAN : AAATI0290G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. R.K.GUPTA, SR. DR RESPONDENT BY : MS. SOUMYA JAIN, CA DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-40, NEW DELHI, DATED 06.09 .2018. 2. THE ASSESSEE AUTHORIZED SIGNATORY VIDE ITS LETTER DATED 24.03 .2021, RECEIVED BY EMAIL, HAS REQUESTED FOR DISMISSAL OF THE APPEAL FILED BY R EVENUE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE ITA-7674/DEL/2018 2 TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. IT IS SEEN AS PER THE FORM NO. 3 ISSUED (DATED 26/02/2021) THAT THERE IS A REFUND DUE TO THE APPLICANT. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR DISMISSAL OF THE CAPTIONED APPEAL. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15 MARCH, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT *BINITA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI