DCIT, Dehradun V. M/s. Windlass Steel Crafts, Dehradun

ITA 5725/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2926 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 12-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAY
• Assessee Lawyers: RITIKA PUNDIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 5725/DEL/2015 : ASSTT. YEAR : 2011-12 DCIT, CIRCLE-2, DEHRADUN-248001 VS WINDLASS STEEL CRAFTS, 11-A, RAJPUR ROAD, DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. AAAFW0958M ASSESSEE BY : MS. RITIKA PUNDIR, CA REVENUE BY : SH. N. C. UPADHYAY, SR. DR DATE OF HEARING: 19.02.2021 DATE OF PRONOUNCEMENT: 23.02.2021 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), DEHRADUN DATED 14.08.2 015. 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. 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 WITH LIBERTY TO THE ASSESS EE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED B Y THE DESIGNATED AUTHORITY. ITA NO. 5725/DEL/2015 WINDLASS STEEL CRAFTS 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/02/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR . B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 23/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR