Chack De India Forex Private Limited, Rishikesh V. The Joint Commissioner of Income Tax (Intelligence & Criminal Investigation), Kanpur

ITA 188/DDN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7423 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 188/DDN/2019 ASSTT. YEAR 2017-18 CHACK DE INDIA FOREX PVT. LTD. DR. V.K. CHATTERJEE ADVOCATE LANE NO. 3, PRAGATI VIHAR RISHIKESH 249201 PAN AADCC2707N VS. JCIT, (INTELLIGENCE & CRIMINAL INVESTIGATION), KANPUR. RESPONDENT (RESPONDENT) O R D E R PER R.K. PANDA, AM THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17 TH JUNE, 2019 OF THE LD. CIT(A)- DEHRADUN FOR THE ASSESSMENT YEAR 2017-18. ASSESSEE BY: NONE DEPARTMENT BY: SHR I NAVEEN CHANDRA UPADHYAYA, SR. DR DATE OF HEARING 20 /01 /20 2 1 DATE OF PRONOUNCEMENT 20 /01 /202 1 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, AT THE TIME OF HEARING. THE LD. DR SUBMITTED THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 4. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESSEE IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 20 TH JANUARY, 2021. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 20/01/2021 3 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI