Kelly Services India Pvt. Ltd., New Delhi v. ACIT, New Delhi

ITA 96/DEL/2017 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 9620114 RSA 2017
Assessee PAN AABCK6665K
Bench Delhi
Appeal Number ITA 96/DEL/2017
Duration Of Justice 4 year(s) 2 month(s) 8 day(s)
Appellant Kelly Services India Pvt. Ltd., New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 15-03-2021
Last Hearing Date 01-10-2020
First Hearing Date 01-10-2020
Assessment Year 2011-2012
Appeal Filed On 06-01-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI K.N. CHARY JUDICIAL MEMBER ITA NO. 96 & 97/DEL/2017 ASSESSMENT YEARS : 2011-12 & 2012-13 M/S KELLY SERVICES INDIA PRIVATE LIMITED 818 INDRAPRAKASH BUILDING BARAKHAMBA ROAD NEW DELHI 110 001 (PAN: AABCK6665K) VS. ACIT CIRCLE 14(2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. AASHNA PAUL CIT(DR) DATE OF HEARING : 15.03.2021 DATE OF PRONOUNCEMENT : 15.03.2021 ORDER PER K.N. CHARY JM : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2011-12 & 2012-13 ARE DIRECTED AGAINST A COMMON ORDER OF LEARNED CIT(A)-5 DELHI DATED 19.10.2016. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TI ME OF HEARING BEFORE US. THE ASSESSEES A.R. VIDE HIS LETTER DATED 15.03.2021 HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED T O SETTLE THE DISPUTE 2 RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT 2020 (IN SHORT THE ACT ) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEALS. 3. CONSIDERING THE AFORESAID SITUATION THE CAPTIONED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER THE AFORESAID IS SUBJECT TO A CAVEAT THA T IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT THE APPELLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICA TION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OB JECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID BOTH THE APPEALS ARE C ONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES ARE TREATED AS DISMI SSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT UPON CONCLUSION OF HEARING ON 15 MARCH 2021. SD/- SD/- (G.S. PANNU) ( K.N. CHARY ) VICE PRESIDENT JUDICIAL MEMBER SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR