BHADRASHREE STEEL AND POWER LTD., NEW DELHI V. ACIT, CIRCLE- 4(2), NEW DELHI

ITA 12/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2451 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 01-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K KATARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 12/DEL/2018 : ASSTT. YEAR : 2014-15 BHADRASHREE STEEL AND POWER LTD., 4638/21, UPPER GROUND FLOOR, ANSARI ROAD, DARYAGANJ, NEW DELHI-110002 VS ACIT, CIRCLE-4(2), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A ACCB5066E ASSESSEE BY : SH. SANJAY JAIN, CA REVENUE BY : SH. V. K. KATARIA, SR. DR DATE OF HEARING: 17.02.2021 DATE OF PRONOUNCEMENT: 17.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, NEW DELHI DATED 31.1 0.2017. 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 HAS 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 ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 12/DEL/2018 BHADRASHREE STEEL AND POWER LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 17/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR