Boysen India Ltd, Noida V. DCIT, Circle-1, Noida

ITA 1968/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4619 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 21-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRENDER SINGH

Judgement Text

1 ITA NO. 1968/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 1968/DEL/20 18 (A.Y 2016-17) (THROUGH VIDEO CON FERENCING) BOYSEN INDIA LTD. NOIDA DADRI ROAD, P. O. KULESHARA, GREATER NOIDA, JHANSI, UTTAR PRADESH (APPELLANT) VS DCIT CIRCLE-1 AAYAKAR BHAWAN, A-2D, SECTOR-24, NOIDA, UTTAR PRADESH (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 31/01/2018 PASSED BY CIT(A)-1, NOIDA FOR ASSESSMENT YEAR 2016- 17. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATIO N DATED 29.09.2021 THEREBY STATING THAT THE ASSESSEE FILED AN APPLICAT ION TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED F ORM NO. 3 DATED 23.04.2021. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE SUB JECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT APPELLANT BY NONE RESPONDENT BY SH. VIRENDER SINGH, SR. DR DATE OF HEARING 30.09.2021 DATE OF PRONOUNCEMENT 30.09.2021 2 ITA NO. 1968/DEL/2018 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS D ISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 30 TH DAY OF SEPTEMBER, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 30/09/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRA R ITAT NEW DELHI