ACIT, CENTRAL CIRCLE- 1, NEW DELHI V. GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD., NEW DELHI

ITA 4870/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2703 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 31-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4870/DEL/2017 : ASSTT. YEAR : 2015-16 ACIT, CENTRAL CIRCLE-1, NEW DELHI VS GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD., 56, DAYANAND ROAD, DARYA GANJ, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACG1013G ASSESSEE BY : SH. NIRAJ JAIN, CA REVENUE BY : SH. N. K. BANSAL, SR. DR DATE OF HEARING: 04.03.2021 DATE OF PRONOUNCEMENT: 04.03.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-23, NEW DELHI DATED 09. 05.2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE REVENUE IS BE ING DISMISSED AS INFRUCTUOUS. ITA NO. 4870/DEL/2017 GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/03/2021. SD/- SD/- (BHAVNESH SAINI) (DR . B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 04/03/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR