Carrier Airconditioning and Refrigeration Ltd., Gurgaon V. DCIT, Circle-1(1), Gurgaon

ITA 9411/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8096 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2015-2016
• Appeal Filed On: 09-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 9 99 9 411 411 411 411 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 1 11 1 5 55 5 - -- - 16 1616 16 M/S CARRIER AIR M/S CARRIER AIR M/S CARRIER AIR M/S CARRIER AIR - -- - CONDITIONING CONDITIONING CONDITIONING CONDITIONING AN ANAN AND REFRIGERATION LIMITED, D REFRIGERATION LIMITED, D REFRIGERATION LIMITED, D REFRIGERATION LIMITED, KHERKI DAULA POST, KHERKI DAULA POST, KHERKI DAULA POST, KHERKI DAULA POST, NARSINGHPUR, NARSINGHPUR, NARSINGHPUR, NARSINGHPUR, GURGAON, GURGAON, GURGAON, GURGAON, HARYANA HARYANA HARYANA HARYANA 122 001. 122 001. 122 001. 122 001. PAN : AAACC8414B. PAN : AAACC8414B. PAN : AAACC8414B. PAN : AAACC8414B. VS. VS. VS. VS. DEPUTY DEPUTY DEPUTY DEPUTY COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1(1), 1(1), 1(1), 1(1), GURGAON. GURGAON. GURGAON. GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI M. BA RANWAL, SENIOR DR. DATE OF HEARING : 30 3030 30.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 30 3030 30.03 .03.03 .03. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED DEPUTY COMMIS SIONER OF INCOME TAX, CIRCLE-1(1), GURGAON DATED 30 TH SEPTEMBER, 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED 19 TH MARCH, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY IT AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE 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 AL SO BEEN FILED. ITA-9411/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 30 TH MARCH, 2021. SD/- SD/- ( (( ( KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR