M/s. ECL India Project Office, Bhubaneswar V. DCIT, International Taxation, Bhubaneswar

ITA 469/CTK/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1335 (ITAT-CUTTACK)
• Duration Of Justice: 5 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: YATIN SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND CHANDRA MOHAN GARG M/S. ECL INDIA PROJECT OFFICE, PLOT NO.N 3/356, IRC VILLAGE, NAYAPALLI, BHUBANESWAR. PAN/GIR NO. AABCE 6119 L (APPELLANT PER BENCH THE ASSESSEE HAS FILED THIS APPEAL DCIT, INTERNATIONAL TAXATION, CIRCLE, ASSESSMENT YEAR 2011 2. IN THIS CASE, THE ASSESSEE HAS MOVED STATING THAT THE ASSESSEE SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL THE APPEAL FILED BEFORE THE TRIBUNAL. IN SUPPORT OF HIS CONTENTION, T ASSESSEE HAS DULY FILED THE CERTIFICATE I.E. CIT (IT & TP), KOLKATA AT BHUBANESWAR 5(1) OF THE SC HEME SCHEME. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI P.M. JAGTAP, VICE PRESIDENT CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO.469/CTK/2015 ASSESSMENT YEAR: 2011-12 M/S. ECL INDIA PROJECT OFFICE, PLOT NO.N 3/356, IRC VILLAGE, NAYAPALLI, BHUBANESWAR. VS. DCIT(INTERNATIONAL TAXATION), AAYAKAR BHAVAN, BHUBANESWAR. AABCE 6119 L (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : SHRI YATIN SHARMA, AR REVENUE BY : SHRI S.M.KESHKAMAT , CIT DATE OF HEARING : 25 /6/ 2021 DATE OF PRONOUNCEMENT : 30/6 /20 O R D E R THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE SEPARATE INTERNATIONAL TAXATION, CIRCLE, BHUBANESWAR DATED 27.11.2015 FOR THE ASSESSMENT YEAR 2011 -12. CASE, THE ASSESSEE HAS MOVED APPLICATION STATING THAT THE ASSESSEE HAS PREFERRED VIVAD SE VISWAS SCHEME SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL AND REQUESTED TO WITHDRAW FILED BEFORE THE TRIBUNAL. IN SUPPORT OF HIS CONTENTION, T ASSESSEE HAS DULY FILED THE CERTIFICATE ISSUED BY THE DESIGNATED AUTHORITY I.E. CIT (IT & TP), KOLKATA AT BHUBANESWAR IN FORM NO. 3 AS PER SECTION HEME BY ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JAGTAP, VICE PRESIDENT MEMBER DCIT(INTERNATIONAL TAXATION), AAYAKAR BHAVAN, BHUBANESWAR. RESPONDENT ) SHRI YATIN SHARMA, AR , CIT DR /20 21 SEPARATE ORDER OF THE DATED 27.11.2015 FOR THE DATED 6.5.2021, SCHEME 2020 TO REQUESTED TO WITHDRAW FILED BEFORE THE TRIBUNAL. IN SUPPORT OF HIS CONTENTION, T HE ISSUED BY THE DESIGNATED AUTHORITY IN FORM NO. 3 AS PER SECTION ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME