Kelly Services India Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 97/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0349 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 06-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 96 & 97/DEL/2017 ASSESSMENT YEARS : 2011-12 & 2012-13 M/S KELLY SERVICES INDIA PRIVATE LIMITED, 818, INDRAPRAKASH BUILDING, BARAKHAMBA ROAD, NEW DELHI 110 001 (PAN: AABCK6665K) VS. ACIT, CIRCLE 14(2), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. AASHNA PAUL, CIT(DR) DATE OF HEARING : 15.03.2021 DATE OF PRONOUNCEMENT : 15.03.2021 ORDER PER K.N. CHARY, JM : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2011-12 & 2012-13 ARE DIRECTED AGAINST A COMMON ORDER OF LEARNED CIT(A)-5, DELHI DATED 19.10.2016. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TI ME OF HEARING BEFORE US. THE ASSESSEES A.R. VIDE HIS LETTER DATED 15.03.2021, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED T O SETTLE THE DISPUTE 2 RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT ) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEALS. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THA T IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICA TION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OB JECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, BOTH THE APPEALS ARE C ONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMI SSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT UPON CONCLUSION OF HEARING ON 15 MARCH, 2021. SD/- SD/- (G.S. PANNU) ( K.N. CHARY ) VICE PRESIDENT JUDICIAL MEMBER SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR