Air Liquide Engineering India Pvt. Ltd., Delhi V. ACIT, New Delhi

ITA 1863/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5029 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 29-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 1863/DEL/2017 ASSESSMENT YEAR : 2012-13 AIR LIQUIDE ENGINEERING INDIA PVT. LTD., (NOW MERGED WITH LURGI INDIA INTERNATIONAL SERVICES PRIVATE LIMITED), A-24/10, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI 44 (PAN: AABCL2352C) VS. ACIT, CIRCLE 15(2), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH . R.K. GUPTA , SR. DR. DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED ASSESSING OFFICER/ACIT, CIRCLE 15(2), NEW DELHI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE U S AT THE TIME OF VIRTUAL HEARING. HOWEVER, THE ASSESSEES A. R. VIDE EMAIL DATED 04.04.2021, 2 ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 15 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (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