HIMGIRI ISPAT PVT. LTD., KOTDWAR V. ITO, KOTDWAR

ITA 2775/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9357 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K CHA TTERJEE SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER ITA NO.2775/DEL/2018 ASSESSMENT YEAR : 2011-12 HIMIGIRI ISPAT PVT. LTD. E-27/28/39/40, SIDCUL, INDUSTRIAL AREA JASODHARPUR, KOTDWAR, PAURI UTTARAKHAND-246149 PAN : AABCH4926J VS. INCOME TAX OFFICER, KOTDWAR (APPELLANT) (RESPONDENT) APPELLANT BY : NONE . RESPONDENT BY : SHRI S.K. CHATTERJEE, SENIOR DR. DATE OF HEARING : 17.08.2020 DATE OF PRONOUNCEMENT : 17.08.2020 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2011- 12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DEHRADUN DATED 05 MARCH, 2018. ITA-2775/DEL/2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE US AT THE TIME OF VIRTUAL HEARING. THE CAPTIONED IS A PART OF APPEALS IN WHICH INFO RMATION HAS BEEN RECEIVED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NE CESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS C ONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CAS E THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS N OT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E ., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF T HE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. T HE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH RE GARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO REC ORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ITA-2775/DEL/2018 3 ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 17 AUGUST, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT : HIMIGIRI ISPAT PVT. LTD. E-27/28/39/40, SIDCUL, INDUSTRIAL AREA JASODHARPUR, KOTDWAR, PAURI UTTARAKHAND-246149 2. RESPONDENT : INCOME TAX OFFICER, KOTDWAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-2775/DEL/2018 4