DCIT, Circle- I, International Taxation, Dehradun V. Hampson Russel Ltd. Partnership, Dehradun

ITA 5242/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2357 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAVEEN CHANDRA

Judgement Text

1 ITA NO. 5242/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACCOUNT ANT MEMBER ITA NO. 5242/DDN/2018 ( A.Y 2015-16) (THROUGH VIDEO CONFE RENCING) DCIT CIRCLE-1, INTERNATIONAL TAXATION, AAYAKAR BHAWAN, 13A-SUBHASH ROAD, DEHRADUN, UTTARAKHAND (APPELLANT) VS HAMPSON RUSSEL LTD. PARTNERSHIP C/O. NANGIA & CO. CAS, 1 ST FLOOR, ID 46, E.C. ROAD, DEHRADUN, UTTARAKHAND AADFH8957J (RESPONDENT) APPELLANT BY SH. AMIT ARORA, CA RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 31/05/2018 PASSED BY CIT(A)-2 NOIDA FOR ASSESSMENT YEAR 2015- 16. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 21.12.2020. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF REVENUE SUBJ ECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 5242/DEL/2018 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE REVENUE IS DIS MISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19/02/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 5242/DEL/2018