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Income Tax Appellate Tribunal, DELHI BENCH : E : NEW DELHI
Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA
BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 DCIT, Vs. Minerals Managements Circle-17(1), Services India Pvt. Ltd., 1104, 11th Floor, New Delhi. Hemkund Chamber, Nehru Place, New Delhi. PAN: AAACM6334J (Appellant) (Respondent) Assessee by : Ms Ananya Kapoor, Advocate Revenue by : Ms Rinku Singh CIT-DR Date of Hearing : 21.07.2022 Date of Pronouncement : 25.07.2022 ORDER
PER C.M. GARG, JM:
This appeal filed by the Revenue is directed against the order of the ld.CIT(A)-6, Delhi, dated 30.12.2016, in appeal No.459/14-15, relating to Assessment Year 2009-10.
The ld.CIT-DR, in all fairness, agreed to the submissions of the ld. Counsel for the assessee that for same assessment year, i.e., 2009-10, against the same
order of the ld. CIT(A) dated 30.12.2016 (supra), the assessee filed and the Department also had filed ITA No.1086/Del/2017 and these cross appeals have been heard and disposed of/dismissed along with other appeals by ITAT, E Bench order dated 06.04.2021 considering the fact that the assessee has availed the benefit of the Vivad Se Vishwas Scheme, 2020. Copy of the said order as well as the relevant cross appeals files were called for from the record room and perused. On being asked by the Bench, the ld.CIT-DR submitted that since the appeal of the Department pertaining to AY 2009-10 against the same order of the ld.CIT(A) dated 30.12.2016 has been disposed of by the Tribunal under Vivad Se Viswas Scheme, 2020, the instant appeal of the Department which was filed by inadvertent mistake against the same order of ld. CIT(A) for AY 2009-10 may kindly be dismissed as withdrawn. The ld. Counsel of the assessee has also filed Forms No.3 and 5 which clearly indicates settlement of earlier cross appeals for AY 2009-10 under Vivad Se Viswas Scheme, 2020.
In view of the foregoing discussion and submissions of the ld. Representatives of both the sides, we are satisfied that the assessee has availed the benefit of Vivad Se Viswas Scheme, 2020 and all issues pertaining to the order of the ld.CIT(A) dated 30.12.2016 have been settled by the Department and the cross appeals of the assessee as well as the Department have been dismissed by the ITAT, Delhi E Bench, vide order dated 06.04.2021 (supra). Therefore, this appeal of the Revenue on the same issue filed under inadvertent mistake
cannot be held as maintainable and sustainable, therefore, the same is also dismissed.