M/s Rolls-Royce Singapore Pte Ltd., New Delhi V. DCIT (International Taxation), Dehradun

ITA 303/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9034 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 303/Del./2017, A.Y. : 2013-14 M/s. Rolls-Royce Singapore Pte Ltd. C/o. BMR Legal 13A-B, Hansalaya Building, 15, Barakhamba Road New Delhi-110001 Vs Deputy Commissioner of Income Tax (International Taxation), Circle-II, Dehradun Uttarakhand (APPELLANT) (RESPONDENT) (PAN : AACCR6335E Assessee by : Sh. Vishal Kalra, CA Sh. Yishu Goel, Adv. Revenue by : Sh. N.S.Jangpangi, CIT-DR Date of Hearing: 09.11.2021 Date of Pronouncement: 09.11.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the order of the ld. DRP-2, New Delhi, dated 24.10.2015. 2. At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority. ITA No.303.Del.2017 Rolls Royce Singapore Pte Ltd. 2 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous. Order pronounced in open court on 09 th day of November, 2021. Sd/- Sd/- (AMIT SHUKLA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 09/11/2021 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A), New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI