Communications Test Design India P.Ltd, Gurgaon V. DCIT, Circle-1(1), Gurgaon

ITA 826/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5120 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.826/DEL/2019 ASSESSMENT YEAR : 2014-15 COMMUNICATIONS TEST DESIGN INDIA P. LTD. PLOT NO.15, SECTOR-6, IMT MANESAR, GURGAON VS. DCIT CIRCLE -1(1) GURGAON (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. R.K. GUPTA, SR. DR DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, GURGAON DATED 19.11.2018 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 01. 04.2021, RECEIVED BY EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED ITA-826/DEL/2019 2 THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISH WAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15 APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT AX{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI ITA-826/DEL/2019 3 DRAFT DICTATED 15.04.2021 DRAFT PLACED BEFORE AUTHOR 15.04.2021 APPROVED DRA FT COMES TO THE SR.PS/PS 15.04.2021 ORDER SIGNED AND PRONOUNCED ON 15.04.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE