Shyam Telecom Ltd., V. DCIT, Central Circle-2,

ITSSA 216/DEL/2004

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7775 (ITAT-DELHI)
• Duration Of Justice: 16 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2017
• Assessment Year: misc
• Appeal Filed On: 03-06-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 IT(SS) A NO. 216/DEL/2004 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.(SS) A NO . 216/DEL/2004 (A.Y BLOCK PERIOD 1/04/19 89 TO 13/01/2000) (THROUGH VIDEO CON FERENCING) M/S SHYAM TELECOM LTD. A-60, NARAINA INDUSTRIAL AREA, PHASE-1, NEW DELHI-110028 PAN: AAA-CS-0297-E (APPELLANT) VS DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JHANDEWALAN EXTENSION, NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 31/03/2004 PASSED BY CIT(A)-III, NEW DELHI FOR ASS ESSMENT YEAR BLOCK PERIOD 1/04/1989 TO 13/01/2000. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATIO N DATED 17/01/2021 WHERE IN IT IS SUBMITTED THAT THE ASSES SEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIR ECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION APPELLANT BY SH. VIBHU GUPTA, CA RESPONDENT BY MS. NIDHI SRIVASTAVA, CIT(DR) DATE OF HEARING 18.01.2021 DATE OF PRONOUNCEMENT 18.01.2021 2 IT(SS) A NO. 216/DEL/2004 FORM NO. 1 & 2 BUT THE AUTHORITIES HAVE NOT YET GRA NTED CERTIFICATE IN FORM NO. 3. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 18 TH DAY OF JANUARY, 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18/01/2021 R. NAHEED * 3 IT(SS) A NO. 216/DEL/2004 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI