Becton Dickinson India Pvt. Ltd., Gurgaon V. Addl. CIT, Special Range- 2, New Delhi

ITA 9065/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7182 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 22-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-A, NEW DELHI ! , '#$ ! , & ' $ BEFORE MS. SUSHMA CHOWLA, VP & SHRI R.K. PANDA, AM [THROUGH VIDEO CONFERENCING] ( / ITA NO. 5459/DEL/2018 ) / ASSESSMENT YEAR: 2013-14 BAE SYSTEMS INDIA (SERVICES) P. LTD. 02 ND FLOOR, HOTEL LE MERIDIEN, COMMERCIAL COMPLEX, RAISINA ROAD, NEW DELHI-110001 PAN-AADCB7179F .......... ... /APPELLANT VS THE ACIT, CIRCLE-4(1), C.R. BUILDING, NEW DELHI-110002 . / RESPONDENT / APPELLANT BY: SH. K.M. GUPTA, ADVOCATE, / RESPONDENT BY: MS. RAKHI VIMAL, SR. DR ) / DATE OF HEARING : 04.09.2020 / DATE OF PRONOUNCEMENT: 04.09.2020 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST OR DER OF CIT (A)-, CIRCLE-2, NEW DELHI DATED 08.06.2018 RELATING TO ASSESSMENT Y EAR 2013-14 AGAINST THE ORDER PASSED UNDER SECTION 271(1)(C) OF THE INCOME- TAX ACT, 1961 (IN SHORT THE ACT). 2 ITA NO.5459/DEL/2018 ASSESSMENT YEAR: 2013-14 2. THE LD. AR FOR THE ASSESSEE HAS REQUESTED FOR WI THDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020 . AN APPLICATION TO THIS EFFECT HAS BEEN FILED BY ASSESSEE DATED 24.08.2020. 3. THE LD. DR FOR THE REVENUE HAS NO OBJECTION TO T HE SAME. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE-STATED ACT, THE APPE LLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTIT UTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE LD. DR FOR THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH SEPTEMBER, 2020. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER / VICE PRESIDENT / DATED : 04 TH SEPTEMBER , 2020 SHEKHAR. 3 ITA NO.5459/DEL/2018 ASSESSMENT YEAR: 2013-14 * COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. + ,) / THE CIT(A) 4. / THE PR. CIT 5. 6. ) -) - / DR, ITAT, DELHI *) GUARD FILE. ) / BY ORDER , // TRUE COPY // , )- ASSISTANT REGISTRAR, ITAT, DELHI