Appeal details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 3470 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 6 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-10-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2011-2012
Appeal Filed On
23-03-2016
Judgement Text
PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : I1 NEW DELHI ] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA. NO. 341/HYD./2016 (ASSESSMENT YEAR : 2011-12) LURGI INDIA INTERNATIONAL SERVICES PVT. LIMITED, [FORMERLY KNOWN AS AIR LIQUIDE ENGINEERING INDIA PVT. LTD.] A24/10, MOHAN CO-OPERATIVE INDUSTRIAL AREA, MATHURA ROAD, NEW DELHI 110 044. PAN: AABCA7383G VS. D CIT , CIRCLE : 1 (1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AMIT GUPTA, A. R.; DEPARTMENT BY : SHRI SURENDRA PAL, [CIT] D.R. DATE OF HEARING : 1 1 / 1 0 / 2021 DATE OF PRONOUNCEMENT : 11 /10 / 2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2011-12 AGAINST THE ORDER OF THE LD. DCIT, CIRCLE 1(1), HYDERABAD, DATED 21.03.2016. 2. AT THE TIME OF HEARING THE ASSESSEE SUBMITTED THAT HE HAS OPTED TO SETTLE THE DISPUTE INVOLVED IN THE IMPUGNED APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALREADY FILED FORM NOS. 1 AND 2 UNDER THE SCHEME. THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR ALSO AGREED WITH THE ABOVE CONTENTIONS. 4. ON CAREFUL CONSIDERATION OF THE FACT IT IS FOUND THAT FORM NO. 3 HAS BEEN ISSUED TO THE ASSESSEE BY THE DEPARTMENT ON 18 TH OF JANUARY, 2021 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THEREFORE, THE APPEAL OF THE ASSESSEE IS ALLOWED AS WITHDRAWN AND HENCE DISMISSED. PAGE | 2 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON : 11/10/2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11/10/2021. *MEHTA* COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 11.10.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.10.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 11.10.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 11.10.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 11.10.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 11.10.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 11.10.2021 DATE ON WHI CH THE FILE GOES TO THE BENCH CLERK 11.10.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
