ULO Systems LLC, Mumbai V. DCIT (International Taxation), Dehradun

ITA 5429/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9794 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 19-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL DEHRADUN CIRCUIT BENCH: DEHRADU N BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.5429/DEL/2016 (ASSESSMENT YEAR 2013-14) ULO SYSTEMS LLC C/O SRBC ASSOCIATES & LLP 14 TH FLOOR, THE RUBY, 29 SENAPATI BAPAT MARG, DADAR (WEST), MUMBAI-400 028. PAN AAACU 5048F VS. DY. CIT, (INTERNATIONAL TAXATION) CIRCLE-II, DEHRADUN (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. THAKUR SINGH MAPWAL, JCIT-DR DATE OF HEARING 05.03.2021 DATE OF PRONOUNCEMENT 05.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGA INST ORDER DATED 10.08.2016 PASSED BY THE LEARNED DEPUTY COMMI SSIONER OF 2 ITA NO.5429/DEL/2016 ULO SYSTEMS LLC VS . DCIT INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2, DEHR ADUN FOR ASSESSMENT YEAR 2013-14. 2.0 THROUGH A WRITTEN COMMUNICATION, THE LD. AUTHO RIZED REPRESENTATIVE (AR) HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE V ISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARA TION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-I II HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.03.2021 . SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05/03/2020 PK/PS 3 ITA NO.5429/DEL/2016 ULO SYSTEMS LLC VS . DCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (DEHRADUN CIRCUIT BENCH, DEHRADUN)