ACIT, Circle- 4(2), New Delhi v. Bharti Hexacom Ltd., New Delhi

ITA 498/DEL/2018 | 2011-2012
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 49820114 RSA 2018
Bench Delhi
Appeal Number ITA 498/DEL/2018
Duration Of Justice 3 year(s) 1 month(s) 12 day(s)
Appellant ACIT, Circle- 4(2), New Delhi
Respondent Bharti Hexacom Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 02-03-2021
Last Hearing Date 24-02-2021
First Hearing Date 24-02-2021
Assessment Year 2011-2012
Appeal Filed On 19-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI KULBHARAT JUDICIAL MEMBER AND SHRI O.P. KANT ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.498/DEL/2018 ASSESSMENT YEAR: 2011-12 ACIT CIRCLE 4 (2) NEW DELHI VS. BHARTI HEXACOM LTD. BHARTI CRESCENT -1 NELSON MANDELA ROAD VASANT KUNJ PHASE-II NEW DELHI (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2 NEW DELHI DATED 01.09.2017 PASSED FOR ASSESSMENT YEAR 2011-12 . 2. THE ASSESSEE HAS SETTLED THE MATTER UNDER THE VI VAD SE VISHWAS SCHEME 2020. HE THEREFORE SEEKS PERMISSI ON TO TREAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER THE PROV ISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT 2020. THE ASSESSEE H AS ALSO APPELLANT BY SH. SATPAL GULATI CIT DR RESPONDENT BY NONE DATE OF HEARING 24.02.2021 DATE OF PRONOUNCEMENT 02.03.2021 2 FILED A COPY OF FORM NO. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSIONER OF INCOME TAX WHICH IS PLACED ON FILE . 3. WE HAVE HEARD LEARNED DR THROUGH VIDEO CONFERENCIN G AND HAVE PERUSED FORM NO. 3 ISSUED BY INCOME-TAX DEPART MENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE S ECTION 4(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT (SUPRA) READS A S UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS) IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE THE APPEAL IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH 2021. SD/- SD/- (KULBHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02.03.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT NEW DELHI 3 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION : 24.02.2021 2. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE DICTATING MEMBER: 24.02.2021 3. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE OTHER MEMBER: 02.03.2021 4. DATE ON WHICH THE APPROVED DRAFT OF ORDER COMES TO THE SR. PS/PS: 02.03.2021 5. DATE OF WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 02.03.2021 6. DATE ON WHICH THE FINAL ORDER RECEIVED AFTER HAV ING BEEN SINGED/PRONOUNCED BY THE MEMBERS: 02.03.2021 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON TH E WEBSITE OF ITAT: 02.03.2021 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 0 2.03.2021 9. DATE ON WHICH FILES GOES TO THE HEAD CLERK: 10. DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: 11. DATE OF DISPATCH OF ORDER: