U S FOODS PVT. LTD., AMROHA V. JCIT, RANGE- 1, MORADABAD

ITA 5925/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2398 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 15-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATIGU AHMED

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.5925/DEL/2017 (ASSESSMENT YEAR 2013-14) U.S. FOODS PVT. LTD. DELHI ROAD, NATIONAL HIGHWAY, GAJRAULA, DISTT. AMROHA. (U.P.) PAN AAACU 5149H VS. JT . CIT RANGE- 1, CIVIL LINES, MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ATIGU AHMED, SR. DR DATE OF HEARING 24.02.2021 DATE OF PRONOUNCEMENT 24.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 12.07.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-MORADABAD {CIT(A)} FOR ASSESSMENT YEA R 2013-14. 2 ITA NO.5925/DEL/2017 U.S. FOODS PVT. LTD. VS. JT.CIT 2.0 THROUGH A WRITTEN COMMUNICATION, THE LD. AUTHORIZED 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 DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 24 TH FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/02/2021 PK/PS 3 ITA NO.5925/DEL/2017 U.S. FOODS PVT. LTD. VS. JT.CIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI