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Income Tax Appellate Tribunal - Delhi

Addl. Cit, Spl. Range- 9, New Delhi vs Virgin Mobile India Pvt. Ltd., New Delhi on 23 February, 2021

                                                          ITA No.-5611/Del/2017
                                                    M/s. Virgin Mobile India Pvt. Ltd.

            IN THE INCOME TAX APPELLATE TRIBUNAL
                 (DELHI BENCH: 'F': NEW DELHI)
                    (THROUGH VIDEO CONFERENCING)

  BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
                        AND
  SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER

                         ITA No:- 5611/Del/2017
                       (Assessment Year: 2012-13)

  Addl. CIT, Special Range-9,               M/s. Virgin Mobile India Pvt.
  New Delhi                             Vs. Ltd.,
                                            2-A, Old Iswar Nagar,
                                            Main Mathura Road,
                                            New Delhi-110065
  APPELLANT                                 RESPONDENT
  PAN No: AADCR5798J

            Revenue By         :     Sh. Atique Ahmed, Sr. DR
            Assessee By        :     Sh. Kamal Arya, Adv.


PER ANADEE NATH MISSHRA, A.M.:

(A) This appeal by the revenue is filed against the order of Learned Commissioner of Income Tax (Appeals)-15, New Delhi, [Ld. CIT(A)", for short], dated 30/03/2017 for Assessment Year 2012-13. Grounds taken in this appeal of Revenue are as under:

"1) That the Ld. CIT(A) has erred in law and in circumstances by allowing rental expenses as deduction as the claim does not pertain to the instant year and also because of the reason that the amount was shown as service tax and only when the assessee could not claim the same as input Cenvat Credit, the same was shown as rent expenses.

ITA No.-5611/Del/2017 M/s. Virgin Mobile India Pvt. Ltd.

2) That the Ld. CIT(A) has erred in law and on facts by allowing Rs.47,90,656/- as direct expenses in the case by admitting additional evidences as well as relying on such evidences without appreciation the fact that the evidences were not filed during the assessment stage even after providing sufficient opportunity to the assessee.

3) That the ld. CIT(A) has erred in law and on facts by allowing Rs. 64,49,025/- TDS deductions in the case by admitting additional evidences as well as relying on such evidences without appreciation the fact that the evidences were not filed during the assessment stage even after providing sufficient opportunity to the assessee.

4) The order of the Ld. CIT(A) is erroneous andnot tenable in law and on facts. The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal."

(B) At the time of hearing, at the outset, the Ld. Counsel for the Assessee informed us that the assessee has opted for Vivad Se Vishwas Scheme, 2020 ("VSVS", for short) for the settlement of subject matter of the disputes in this appeal. He drew our attention to letter dated February 20th, 2021 sent from assessee's side in Income Tax Appellate Tribunal ("ITAT", for short) giving intimation of the same. The Ld. Counsel further informed that Form-3 has been issued by competent authority; implying that the disputes have been settled under aforesaid VSVS. At the time of hearing before us, the Ld. Counsel for assessee submitted before us that this appeal may be dismissed on account of the aforesaid VSVS. The learned Departmental Representative did not express any objection to this. After due consideration, and in view of the foregoing; we are of the opinion that this appeal has become infructuous on account of aforesaid VSVS, and that this appeal may be treated as withdrawn by Revenue on account of the aforesaid VSVS. Accordingly, the appeal having become infructuous, is treated as withdrawn and, is hereby dismissed.

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ITA No.-5611/Del/2017 M/s. Virgin Mobile India Pvt. Ltd.

(B.1) Before we part, we hereby clarify, by way of abundant caution, that if for some reason it is found by Revenue that the disputes under this appeal before us are not fully settled under the aforesaid VSVS, then Revenue will be at liberty to approach ITAT for restoration of this appeal, in accordance with law. (B.2) With these directions, the aforesaid appeal of Revenue is dismissed, being treated as withdrawn.

(C) For statistical purposes, this appeal is dismissed. This order was already pronounced on 23rd February, 2021 in Open Court, in the presence of Representatives of both sides; after conclusion of the hearing.

         Sd/-                                                         Sd/-
 (SUDHANSHU SRIVASTAVA)                                       (ANADEE NATH MISSHRA)
    JUDICIAL MEMBER                                             ACCOUNTANT MEMBER

Dated: 23/02/2021
*Binita*
Copy forwarded to:
  1. Appellant
  2. Respondent
  3. CIT
  4. CIT(Appeals)
  5.DR: ITAT
                                                        ASSISTANT REGISTRAR
                                                        ITAT, NEW DELHI




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