Smith International Inc., Dehradun V. ACIT, Circle- 2, International Taxation, Dehradun

CO 120/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4680 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 24-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 08-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAY
• Assessee Lawyers: BHAUMIK SANGHVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) CO NO. 120/DEL/2018 (IN ITA NO. 399/DEL/2018 : ASSTT. YEAR : 2013-14) SMITH INTERNATIONAL INC., C/O NANGIA & COMPANY, 3 RD FLOOR, NCR PLAZA, NEW CANTONMENT ROAD, DEHRADUN-248001 VS ACIT, CIRCLE-2, DEHRADUN, UTTARAKHAND (APPELLANT) (RESPONDENT) PAN NO. AAHCS3148R ASSESSEE BY : SH. BHAUMIK SANGHVI, CA REVENUE BY : SH. N. C. UPADHYAY, SR. DR DATE OF HEARING: 16.09.2021 DATE OF PRONOUNCEMENT: 24 .09.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE CROSS OBJECTION HAS BEEN FILED BY THE ASSESSEE ARISING OUT IN ITA NO. 399/DEL/2018. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE CROSS OBJECTION FILED PURSUANT TO APPEAL FILED BY THE DEPARTMENT. 3. THE LD. DR EXPRESSED NO OBJECTION. 4. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24/09/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/09/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR