M/S DISCOVERY COMMUNICATION INDIA,NEW DELHI V. DCIT, NEW DELHI

ITA 6772/DEL/2015

AI Insights

The case involves cross appeals between Discovery Communication India and the DCIT, Circle 7 (2), New Delhi, concerning assessment orders for the Assessment Years 2009-10 and 2011-12. The appeals were related to the final assessment orders passed under section 143(3) of the Income-tax Act, 1961, following directions from the Dispute Resolution Panel under section 144C(5) of the Act. The assessee decided to withdraw their appeals after settling the issues under the Vivad Se Vishwas Scheme, 2024, which was not contested by the Revenue. Consequently, the tribunal dismissed both the assessee's and the Revenue's appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780394 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2015
• Other Referred Cases: M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon'ble Madras High Court
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Assessee Lawyers: DEEPAK CHOPRA
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2662/DEL/2014 (Assessment Year: 2009-10) ITA No.6772/DEL/2015 (Assessment Year: 2011-12) Discovery Communication India, vs. DCIT, Circle 7 (2), 125-B, Som Datt Chamber 1, New Delhi. 5, Bikaji Cama Place, New Delhi – 110 066. (PAN : AAACD4746K) ITA No.2494/DEL/2014 (Assessment Year: 2009-10) DCIT, Circle 7 (2), vs. Discovery Communication India, New Delhi. 125-B, Som Datt Chamber 1, 5, Bikaji Cama Place, New Delhi – 110 066. (PAN : AAACD4746K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepak Chopra, Advocate Shri Rohan Khare, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR Date of Hearing : 08.10.2025 Date of Order : 08.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee and Revenue has filed cross appeals against the final Printed from counselvise.com 2 ITA No.2662/DEL/2014 ITA No.6772/DEL/2015 ITA No.2494/DEL/2014 assessment order dated 28.02.2014 passed by the DCIT, Circle 10 (1), New Delhi u/s 143(3) of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2009-10 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act. The assessee has also filed appeal against the final assessment order dated 30.10.2015 passed by the DCIT, Circle 7 (2), Delhi u/s 143(3) of the Act for Assessment Year 2011-12 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act. 2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the instant appeals. In this behalf, the Ld. AR for the assessee submitted that Form 1 has been filed and a copy of the same is brought on record. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn. 3. In view of the appeal filed by the assessee is dismissed as withdrawn, the cross appeal filed by the Revenue in AY 2009-10 is also dismissed. 4. Liberty is granted to the Assessee and Revenue to revive appeals in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeals in the event assessee’s declaration made under VSVS is not accepted, the Printed from counselvise.com 3 ITA No.2662/DEL/2014 ITA No.6772/DEL/2015 ITA No.2494/DEL/2014 Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon’ble Madras High Court.] 5. In the result, appeals of the assessee and appeal of the Revenue are dismissed in the terms aforesaid. Order pronounced in the open court on this 8TH day of October, 2025 after the conclusion of the hearing. Sd/- sd/- (SUDHIR PAREEK) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.10.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "