ITO, New Delhi V. M/s. RSS Petrochem Pvt. Ltd., Delhi

ITA 5184/DEL/2015

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7254 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 16-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5184/Del/2015 : Asstt. Year : 2006-07 Income Tax Officer, Ward-20(4), New Delhi Vs M/s. RSS Petrochem Pvt. Ltd. Flat No. 1/323, 3 rd Floor, Gupta Complex, Plot No. 1, Old Rohtak Road, Delhi-35. (APPELLANT) (RESPONDENT) PAN No. ADPPK0902M Revenue by : Sh. F.R.Meena, Sr. DR Assessee by : Sh. Manoj Gupta, CA Date of Hearing: 30.11.2021 Date of Pronouncement: 30.11.2021 ORDER Per B.R.R. KUMAR, Accountant Member: The present appeal has been filed by the revenue against the order of the ld. CIT(A)-X, New Delhi, dated 28.05.2015. 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, 3 and also Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous. ITA No. 5184/Del/2015 M/s. RSS Petrochem Pvt. Ltd. 2 4. In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 30/11/2021. Sd/- Sd/- (Saktijit Dey) (Dr. B.R.R.Kumar) Judicial Member Accountant Member Dated: 30/11/2021 *Binita* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR