ADIT, Dehradun V. Dolphin Drilling Ltd., Dehradun

ITA 2141/DEL/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2372 (ITAT-DEHRADUN)
• Duration Of Justice: 7 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAVEEN CHANDRA UPADHYAYA

Judgement Text

1 ITA NO. 2141/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBE R AND DR. B. R. R. KUMAR, ACCOUNT ANT MEMBER ITA NO. 2141/DEL/2013 ( A.Y 2008-09) (THROUGH VIDEO CONF ERENCING) ADIT INTERNATIONAL TAXATION, 13-A, SUBHASH ROAD, AAYAKAR BHAWAN, DEHRADUN (APPELLANT) VS DOLPHIN DRILLING LTD. C/O. NANGIA & CO. 75/7, RAJPUR ROAD, DEHRADUN AABCD8263C (RESPONDENT) APPELLANT BY SH. AMIT ARORA, CA RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 23.01.2013 PASSED BY CIT(A)-II, DEHRADUN FOR ASSESSMENT YEAR 2008-09. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 30.01.2021. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF THE REVENUE . DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 2141/DEL/2013 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19/02/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 2141/DEL/2013