Income Tax Appellate Tribunal - Delhi
M/S Minerals Management Services India ... vs Dcit, New Delhi on 6 April, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: 'E' NEW DELHI
BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
[Through Video Conferencing]
ITA No.3520/Del./2011
Assessment Year: 2007-08
Minerals Management Vs. DCIT,
Services India Pvt. Ltd., Circle-6(1),
1104, 11th Floor, Hemkunt New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
ITA No.931/Del./2015
Assessment Year: 2007-08
DCIT, Vs. Minerals Management
Circle-16(2), Services India Pvt. Ltd.,
New Delhi 1104, 11th Floor, Hemkunt
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
C.O. No. 144/Del./2019
[Arising out of ITA No.931/Del./2015]
Assessment Year: 2007-08
Minerals Management Vs. DCIT,
Services India Pvt. Ltd., Circle-16(2),
1104, 11 Floor, Hemkunt
th New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
2
ITA No.3520/Del/2011; 931/Del./2015;
C.O. No. 144/Del./2019
ITA No.5807/Del./2011; 932/Del./2015
C.O. No.145/Del./12019
ITA No.6022/Del./2012; 1086/Del./2017
C.O. No.146/Del./2019
ITA No.5807/Del./2011
Assessment Year: 2008-09
Minerals Management Vs. DCIT,
Services India Pvt. Ltd., Circle-6(1),
1104, 11th Floor, Hemkunt New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
ITA No.932/Del./2015
Assessment Year: 2008-09
DCIT, Vs. Minerals Management
Circle-16(2), Services India Pvt. Ltd.,
New Delhi 1104, 11th Floor, Hemkunt
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
C.O. No.145/Del./2019
[Arising out of ITA No.932/Del./2015]
Assessment Year: 2008-09
Minerals Management Vs. DCIT,
Services India Pvt. Ltd., Circle-16(2),
1104, 11 Floor, Hemkunt
th New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
ITA No.6022/Del./2012
Assessment Year: 2009-10
Minerals Management Vs. JCIT,
Services India Pvt. Ltd., Central Circle-6(1),
1104, 11 Floor, Hemkunt
th New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
3
ITA No.3520/Del/2011; 931/Del./2015;
C.O. No. 144/Del./2019
ITA No.5807/Del./2011; 932/Del./2015
C.O. No.145/Del./12019
ITA No.6022/Del./2012; 1086/Del./2017
C.O. No.146/Del./2019
AND
ITA No.1086/Del./2017
Assessment Year: 2009-10
DCIT, Vs. Minerals Management
Circle-16(2), Services India Pvt. Ltd.,
New Delhi 1104, 11th Floor, Hemkunt
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
AND
C.O. No.146/Del./2019
[Arising out of ITA No.1086/Del./2017]
Assessment Year: 2009-10
Minerals Management Vs. DCIT,
Services India Pvt. Ltd., Circle-16(2),
1104, 11th Floor, Hemkunt New Delhi
Chamber, Nehru Place,
New Delhi
PAN :AAACM6334J
(Appellant) (Respondent)
Assessee by Ms. Ananya Kapoor, Adv.
Respondent by Ms. Pramita M. Biswas, CIT(DR)
Date of hearing 01.02.2021
Date of pronouncement 06.04.2021
ORDER
PER BENCH:
These cross appeals by the Assessee and Revenue, and Cross-Objections by the assessee for the assessment years 2007- 08, 2008-09 and 2009-10 are directed against the orders of respective learned Commissioner of Income Tax (Appeals).
2. The learned counsel for the assessee has requested for withdrawal of the appeals filed by him and stated that the 4 ITA No.3520/Del/2011; 931/Del./2015; C.O. No. 144/Del./2019 ITA No.5807/Del./2011; 932/Del./2015 C.O. No.145/Del./12019 ITA No.6022/Del./2012; 1086/Del./2017 C.O. No.146/Del./2019 assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the "Vivad Se Vishwas Scheme, 2020". The learned counsel for the assessee further submitted that Form No. 3 in all the cases to this effect has been issued by respective Principal Commissioner of Income Tax, which are placed on record.
3. Learned Senior DR has no objection, but he submitted that in case tax as per Form No. 3 is not paid then the Department should be given liberty to re-agitate the issues in its appeals.
4. In view of the above, we accept the request of the assessee for withdrawal of the appeals. Similarly, in view of Form No. 3 issued, the appeals of the Revenue are deemed to be withdrawn with liberty to recall in case the dispute of tax rate is finally not settled.
5. In view of the above, all the Cross Appeals filed by the Assessee and Revenue are dismissed, as well as the cross- objections filed by the assessee are also dismissed.
Order pronounced in the open court on 6th April, 2021 Sd/- Sd/-
(MAHAVIR PRASAD) (O.P. KANT)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 6th April, 2021.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi