ACIT, New Delhi v. M/s. NTPC Ltd., New Delhi

ITA 3195/DEL/2016 | 2009-2010
Pronouncement Date: 23-03-2021 | Result: Dismissed

Appeal Details

RSA Number 319520114 RSA 2016
Assessee PAN AAACN0255D
Bench Delhi
Appeal Number ITA 3195/DEL/2016
Duration Of Justice 4 year(s) 9 month(s) 22 day(s)
Appellant ACIT, New Delhi
Respondent M/s. NTPC Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 23-03-2021
Assessment Year 2009-2010
Appeal Filed On 01-06-2016
Judgment Text
PAGE | 1 INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E: NEW DELHI ] BEFORE SHRI KUL BHARAT JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA. NO. 5180/DEL/2014 [BY ASSESSEE] AND ITA. NO. 5198/DEL/2014 [BY DEPARTMENT] (ASSESSMENT YEAR : 2009-10) NTPC LIMITED CORE7 SCOPE COMPLEX 7INSTITUTIONAL AREA LODI ROAD NEW DELHI 110 003. PAN: AAACN0255D VS. ADDL. CIT RANGE: 13 NEW DELHI. A N D ITA. NO. 2973/DEL/2016 [BY ASSESSEE] AND ITA. NO. 3195/DEL/2016 [BY DEPARTMENT] (ASSESSMENT YEAR : 2009-10) ACIT CIRCLE: 18 (2) NEW DELHI. VS. NTPC LIMITED CORE7 SCOPE COMPLEX 7INSTITUTIONAL AREA LODI RD. NEW DELHI 110 003. PAN: AAACN0255D (APPELLANTS) (RESPONDENTS) ASSESSEE BY : MS. SOMIYA JAIN C.A.; REVENUE BY: MS. PRAMITA M. BISWAS [CIT] DR; DATE OF HEARING 23 / 0 3 / 202 1 DATE OF PRONOUNCEMENT 23 / 0 3 / 202 1 O R D E R PER BENCH : 1. I.T. APPEAL 3195 (DEL) OF 2016 FOR ASSESSMENT YEAR 2009-10 IS FILED BY THE LD. ASSESSING OFFICER AND I.T. APPEAL NO. 5180 (DEL) OF 2014 IS FILED BY THE ASSESSEE NTPC FOR THAT YEAR AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XVI NEW DELHI PAGE | 2 DATED 27.06.2014. I.T. APPEAL NO. 2973 (DEL) OF 2016 FOR ASSESSMENT YEAR 2009-10 IS FILED BY ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-20 NEW DELHI DATED 31.03.2016 FOR THE SAME YEAR OF PENALTY CONFIRMED BY THE LD. CIT (APPEALS). I.T. APPEAL 5198 (DEL) OF 2014 IS FILED BY THE LD. ASSESSING OFFICER FOR ASSESSMENT YEAR 2009-10 AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XVI NEW DELHI DATED 27.06.2014. 2. AT THE TIME OF HEARING THE ASSESSEE SUBMITTED A LETTER DATED 20 TH MARCH 2021 THAT IN I.T. APPEAL NO. 5180 (DEL) OF 2014 AND I.T. APPEAL NO. 5198 (DEL) OF 2014 ASSESSEE HAS ALREADY FILED RELEVANT PETITIONS FOR SETTLING THE DISPUTE UNDER THE DIRECT TAXES VIVAAD SE VISHWAS ACT 2020. THE OTHER TWO ARE PENALTY APPEALS BY THE REVENUE AND THE ASSESSEE ARISING OUT OF THE SAME DISPUTE INVOLVED IN QUANTUM APPEALS. THEREFORE ALL THESE FOUR APPEALS AND SPECIFICALLY TWO FILED BY THE ASSESSEE MAY BE TREATED AS WITHDRAWN AS FORM NO. 3 IN BOTH THE QUANTUM APPEALS OF THE ASSESSEE AS WELL AS THE REVENUE HAS BEEN ISSUED ON 2 ND FEBRUARY 2021. HE STATED THAT THE APPEAL OF THE REVENUE MAY ALSO BE TREATED AS WITHDRAWN AND DISMISSED. 3. THE LD. [CIT]DR WITH RESPECT TO THE APPEAL OF THE REVENUE OBJECTED THAT THE SAME CANNOT BE WITHDRAWN BY THE ASSESSEE. WITH RESPECT TO THE APPEAL OF THE ASSESSEE SHE DID NOT HAVE ANY OBJECTION. 4. ON CAREFUL CONSIDERATION OF THE FACTS WE FIND THAT I.T. APPEAL NO. 5180 (DEL) OF 2014 AND ITA. 5198 (DEL) OF 2014 ARE CROSS QUANTUM APPEALS FILED BY THE ASSESSEE AND REVEUE IN WHICH FORM NO. 3 HAS ALREADY BEEN ISSUED TO THE ASSESSEE UNDER THE DIRECT TAXES VIVAAD SE VISHWAS ACT 2020 ON 2 ND FEBRUARY 2021. I.T. APPEAL NO. 2973 (DEL) OF 2016 AND ITA. NO. 3195 (DEL) OF 2016 ARE CROSS PENALTY APPEALS FOR ASSESSMENT YEAR 2009-10 ARISING OUT OF THE SAME QUANTUM PROCEEDINGS FOR ASSESSMENT YEAR 2009-10. IN VIEW OF THIS AS FORM NO 3 HAS ALREADY BEEN ISSUED TO THE ASSESSEE IN QUANTUM APPEALS OF THE ASSESSEE AS PAGE | 3 WELL AS THE APPEALS OF THE REVENUE IN QUANTUM PROCEEDINGS AS WELL AS PENALTY PROCEEDINGS ARE TREATED AS WITHDRAWN AND HENCE DISMISSED. WE ALSO GRANT A LIBERTY TO THE PARTIES THAT IN CASE THE IMPUGNED DISPUTE INVOLVED IN ALL THESE FOUR APPEALS IS NOT SETTLED ITAT MAY BE APPROACHED FOR RECALL OF THIS ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON : 23/03/2021. SD/- SD/- ( KUL BHARAT ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 /03/2021. *MEHTA* COPY FORWARDED TO 1. APPELLANTS; 2. RESPONDENTS; 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 23.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 23.03.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 23.03.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 23.03.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 23.03.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 23.03.2021 PAGE | 4 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.03.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER