Appeal details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 3756 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 8 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
07-10-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2013-2014
Appeal Filed On
08-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 112/DEL/2018 : ASSTT. YEAR : 2013-14 DCIT, CIRCLE-4(1), CHENNAI. VS M/S MAHLE IPL LTD., A-4, INDUSTRIAL ESTATE, MARAIMALAI NAGAR, KANCHIPURAM-603209 (APPELLANT) (RESPONDENT) PAN NO. A A BCI7893P ASSESSEE BY : SH. ADITYA CHHAJED, ADV. REVENUE BY : MS. SHASHI KAJLE, SR. DR DATE OF HEAR ING: 07 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 07.10 .20 2 1 ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-8, CHENNAI DATED 30.10. 2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE REVENUE IS BE ING DISMISSED AS INFRUCTUOUS. ITA NO. 112/DEL/2018 MAHLE IPL LTD. 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/10/2021. SD/- SD/- (DR. B. R. R. KUMAR) ( SUCHITRA KAMBLE) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 07/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR
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