Itron India Pvt. Ltd., Noida V. DCIT, New Delhi

ITA 1419/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7993 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHAKANT SAHU
• Assessee Lawyers: BHAWAN DHOOPAR
• Section: 22

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I - 1 : NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 1419/DEL/2015 (ASSESSMENT YEAR: 2010 - 11 ) M/S. ITRON INDIA PVT. LTD, C - 7, SECTOR - 3, NOIDA PAN: AABCS6575L VS. DCIT, CIRCLE - 12(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHAWAN DHOOPAR, CA REVENUE BY: SHRI SUBHA KANT SAHU, SR. DR DATE OF HEARING 06/11 / 2020 DATE OF PRONOUNCEMENT 1 9 / 01 / 202 1 O R D E R PER PRASHANT MAHARISHI , A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ID DY. COMMISSIONER OF INCOME TAX, CIRCLE - 12(2), NEW DELHI DATED 30.12.2014 FOR ASSESSMENT YEAR 2010 - 11. 2. WHEN THE MATTER WAS CALLED UP FOR HEARING THE ASSESSEE SUBMITTED THAT ASSESSEE HAS ALREADY FILED FORM NUMBER 1 AND 2 ON 22 SEPTEMBER 2020 UNDER THE PROVISIONS OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . HOWEVER FORM NUMBER THREE HAS STILL NOT BEEN I SSUED. THE AUTHORISED REPRESENTATIVE SUBMITTED THAT IF THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN SUBJECT TO THE LIBERTY THAT IN CASE FORM NUMBER 3 IS NOT ISSUED BY THE REVENUE, THE ORDER WOULD BE RECALLED. 3. THE LEARNED DEPARTMENTAL REPRESEN TATIVE DID NOT EXPRESS ANY RESERVATION ON THIS ISSUE. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT THE ASSESSEE HAS ALREADY OPTED FOR THE DIRECT TAXES VIVAAD SE VISWAS SCHEME, 2020 FOR SETTLEMENT OF DISPUTE BY FILING FORM NO. 1 AND 2 ON 22ND OF SEPTEMBER 2020. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS PAGE | 2 TREATED AS WITHDRAWN AND HENCE DISMISSED SUBJECT LIBERTY TO THE ASSESSEE THAT IN CASE FORM NUMBER 3 IS NOT ISSUED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 , T HE ASSESSEE MAY FILED AN APPLICATION TO RECALL OF THIS ORDER. 5. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 9 / 01 / 2021 . - SD/ - - SD/ - ( AMIT SHUKLA ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 9 / 01 / 2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI