Appeal Details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 2641 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 8 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
F
Assessment Year
2012-2013
Appeal Filed On
01-06-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.3482/DEL/2017 (ASSESSMENT YEAR 2012-13) M/S RAVI ORGANICS LTD., 19A, NEW MANDI, MUZAFFARNAGAR, (U.P.) PAN AABCR 4274M VS. ASST. CIT, CIRCLE-2, MUZAFFARNAGAR, (U.P.) (APPELLANT) (RESPONDENT) APPELLANT BY SH. M.P. RASTOGI, ADV. RESPONDENT BY SH. ATIGU AHMED, SR. DR DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 22.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 06.03.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARNAGAR {CIT(A)} FOR ASSESSMEN T YEAR 2012-13. 2 ITA NO.3482/DEL/2017 M/S RAVI ORGANICS LTD. VS. ACIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 22 ND FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22/02/2021 PK/PS 3 ITA NO.3482/DEL/2017 M/S RAVI ORGANICS LTD. VS. ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
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