ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 3505, 3509, 3511, 3512 & 4049/DEL/2014 Assessment Years : 2003-04, 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, CIRCLE 6(1), Vs. MAX HEALTHCARE INSTITUTE NEW DELHI LTD. 1, DR. JHA MARG, MAX HOUSE, OKHLA INDUSTRIA AREA, PHASE-III, NEW DELHI – 20 (PAN: AADCM0815B) (Appellant) (Respondent) CROSS OBJECTION NO. 82/DEL/2015 (IN ITA NO. 3505/DEL/2014) Assessment Year : 2003-04 MAX HEALTHCARE Vs. ACIT, CIRCLE 6(1), INSTITUTE LTD. NEW DELHI 1, DR. JHA MARG, MAX HOUSE, OKHLA INDUSTRIA AREA, PHASE-III, NEW DELHI – 20 (PAN: AADCM0815B) (Appellant) (Respondent)

2 ITA Nos. 3505, 3509, 3511, 3512 & 4049/Del/2014 & CO NO. 82/DEL/2015 (IN ITA NO. 3505/DEL/2014) Appellant by : None Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 ORDER PER G.S. PANNU, VP : These appeals by the Revenue for the assessment years 2003-04, 2007-08, 2009-10, 2010-11 & 2011-12 are directed against the separate orders of Learned CIT(A)-IX, New Delhi. The Assessee has also filed the cross objection in Revenue’s Appeal No. 3505/Del/2014 (AY 2003-04). 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his common email dated 29.1.2021 has requested for dismissal of the appeals filed by the Revenue and stated that the 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed in all the appeals. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee for dismissal of the aforesaid appeals filed by the Revenue. 5. In the result, all the 05 appeals of the Revenue are dismissed.

3 ITA Nos. 3505, 3509, 3511, 3512 & 4049/Del/2014 & CO NO. 82/DEL/2015 (IN ITA NO. 3505/DEL/2014) 6. As regards Assessee’s Cross Objection filed in Revemue’s Appeal No. 3505/Del/2014 (AY 2003-04) is concerned, since we have already dismissed the said Revenue’s Appeal, as aforesaid, hence, the cross objection filed by the assessee has become infructuous and dismissed as such. Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021. Sd/- Sd/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB Copy forwarded to: - 1. Appellant. 2. Respondent. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar