Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon v. DCIT, New Delhi

ITA 6792/DEL/2015 | 2009-2010
Pronouncement Date: 18-03-2021 | Result: Dismissed

Appeal Details

RSA Number 679220114 RSA 2015
Assessee PAN AAACU9188Q
Bench Delhi
Appeal Number ITA 6792/DEL/2015
Duration Of Justice 5 year(s) 2 month(s) 19 day(s)
Appellant Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 18-03-2021
Last Hearing Date 30-03-2020
First Hearing Date 30-03-2020
Assessment Year 2009-2010
Appeal Filed On 28-12-2015
Judgment Text
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI BEFORE SHRI AMIT SHUKLA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6792/DEL/2015 UNITECH WIRELESS (TAMILNADU) PVT. LTD VS. DCIT THE MASTER PIECE BUILDING GOLD COURSE CIRCLE-27(1) ROAD SECTOR-54 GURGAON NEW DELHI PAN: AAACU9188Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. M. GUPTA ADV REVENUE BY: SHRI SOHAIL MALIK SR. DR DATE OF HEARING 23/11/2020 DATE OF PRONOUNCEMENT 18/03/2021 ORDER PER PRASHANT MAHARISHI. A. M 1 . 2 . 3 . 4. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ID CIT(A)-22 NEW DELHI DATED 30.10.2015 FOR THE AY 2009-10. AT THE TIME OF HEARING OF THIS APPEAL ASSESSEE SUBMITTED A LETTER DATED FEBRUARY 5 2021 STATING THAT THE APPELLANT HAS FILED A DECLARATION AN UNDERTAKING IN FORM NUMBER 1 UNDER THE PROVISIONS OF SECTION 4 (1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ON THE ISSUE COVERED UNDER THE CAPTIONED APPEAL. THE FORM NUMBER 2 HAS ALSO BEEN FILED. SUBSEQUENTLY THE DESIGNATED AUTHORITY HAS ISSUED FORM NUMBER 3 UNDER THE PROVISIONS OF SECTION 5 (1) OF THE DTVSV ACT 2020 ON 29 JANUARY 2021. IN VIEW OF THIS THE CAPTIONED APPEAL SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH THE CERTIFICATE U/S 5 (1 ) OF THE DTVSV ACT IS ISSUED I.E. ON 29 JANUARY 2021. THUS THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. THE LEARNED DEPARTMENTAL REPRESENTATIVE AGREED WITH THE CONTENTIONS OF THE LEARNED AR. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTION AND PERUSED THE LETTER OF THE ASSESSEE DATED 5 FEBRUARY 2021 WHEREIN FORM NUMBER 3 BEING THE FORM OF CERTIFICATE UNDER SUBSECTION (1) OF SECTION 5 OF THE DIRECT TAX VTVAD SE VISHWAS ACT 2020 WAS ISSUED TO THE ASSESSEE IN THE IMPUGNED APPEAL ON 29 JANUARY 2021. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS TREAJED-AS WITHDRAWN AND HENCE DISMISSED. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 MARCH 2021. ------------ (AMIT SHUKLA) JUDICIAL MEMBER (PRASHANT MAHARISHI) ACCOUNTANT MEMBER V- PAGE | 1 _ DATED: 18/03/2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT NEW DELHI PAGE | 2