DCIT, Central Circle- 18, New Delhi v. Anant Overseas Pvt. Ltd., New Delhi

ITA 7163/DEL/2017 | 2013-2014
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 716320114 RSA 2017
Assessee PAN AAACA0234B
Bench Delhi
Appeal Number ITA 7163/DEL/2017
Duration Of Justice 3 year(s) 3 month(s) 26 day(s)
Appellant DCIT, Central Circle- 18, New Delhi
Respondent Anant Overseas Pvt. Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 25-03-2021
Last Hearing Date 11-01-2021
First Hearing Date 11-01-2021
Assessment Year 2013-2014
Appeal Filed On 29-11-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI O.P. KANT ACCOUNTANT MEMBER ITA.NOS.7162 & 7163/DEL./2017 ASSESSMENT YEARS 2011-2012 & 2013-2014 THE DCIT CENTRAL CIRCLE-18 ROOM NO.327 ARA CENTRE JHANDEWALAN EXTN. NEW DELHI 110 055. [ VS. M/S. ANANT OVERSEAS PVT. LTD. C-53 SHASHI GARDEN NEAR POCKET-5 GURUDWARA MAYUR VIHAR PHASE-1 NEW DELHI 091. PAN AAACA0234B (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI ASHOK GAUTAM SR. DR FOR ASSESSEE : SHRI M.P. RASTOGI ADVOCATE DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER BHAVNESH SAINI J.M. BOTH THE APPEALS BY REVENUE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-29 NEW DELHI DATED 11.09.2017 FOR THE A.YS. 2011-2012 AND 2013-2014. 2 ITA.NOS.7162 & 7163/DEL./2017 M/S. ANANT OVERSEAS PVT. LTD. NEW DELHI. 2. LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT ASSESSEE HAS OPTED TO SETTLE THE MATTER IN DEPARTMENTAL APPEALS UNDER VIVAD SE VISHWAS SCHEME 2020 AND HAVE FILED FORM NOS.1 AND 2 AND IS AWAITING FOR ISSUE OF FORM NO.3. HE HAS THEREFORE PRAYED THAT DEPARTMENTAL APPEALS MAY BE DISPOSED OF ACCORDINGLY. 3. THE LD. D.R. HAS NO OBJECTION TO THE SAME. 4. CONSIDERING THE ABOVE FACT THAT ASSESSEE HAS OPTED TO SETTLE THE MATTER IN DEPARTMENTAL APPEALS UNDER VIVAD SE VISHWAS SCHEME 2020 BOTH THE DEPARTMENTAL APPEALS STANDS DISPOSED OF IN TERMS OF ISSUE OF FORM NO.3 ETC. IN FAVOUR OF THE ASSESSEE. WE MAKE IT CLEAR THAT IN CASE ULTIMATELY IF THE MATTER IS NOT SETTLED IN VIVAD SE VISHWAS SCHEME 2020 THE REVENUE WOULD BE AT LIBERTY TO MAKE A PRAYER FOR REVIVAL OF BOTH THE DEPARTMENTAL APPEALS. 5. IN VIEW OF THE ABOVE BOTH THE DEPARTMENTAL APPEALS STANDS DISPOSED OF. 3 ITA.NOS.7162 & 7163/DEL./2017 M/S. ANANT OVERSEAS PVT. LTD. NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI DATED 25 TH MARCH 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.