SMITH INTERNATIONAL INC, DEHRADUN V. DCIT, INTERNATIONAL TAXATION, CIRCLE- 2, DEHRADUN

ITA 6128/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5759 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 29-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINAY SINGH RAWAT
• Assessee Lawyers: BHAUMIK SANGHVI
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH : DEHRADUN (THROUGH VIRTUAL HEARING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.6128/DEL/2017 ASSESSMENT YEAR: 2012-13 SMITH INTERNATIONAL INCO., P-21, TTC INDUSTRIAL ESTATE, MIDC NERUL, THANE, MUMBAI. PAN: AAHCS3148R VS DCIT, INTERNATIONAL TAXATION, CIRCLE-2, DEHRADUN. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHAUMIK SANGHVI, CA REVENUE BY : SHRI VINAY SINGH RAWAT, SR. DR DATE OF HEARING : 26.03.2021 DATE OF PRONOUNCEMENT : 26.03.2021 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26.07.2017 OF THE CIT(A)-2, NOIDA, RELATING TO THE ASSESSMENT YEAR 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO A N APPLICATION DATED 12.03.2021 FILED BY THE ASSESSEE, SOUGHT WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. ITA NO. 6128 / D EL/ 201 7 2 THE ASSESSEE HAS ALSO OBTAINED FORM NO.3. IT WAS A CCORDINGLY REQUESTED THAT THE APPEAL MAY BE ALLOWED TO BE WITHDRAWN. 3. IN THE ABSENCE OF ANY OBJECTION FROM THE LD. DR, THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL IS ALLOWED. ACCORDINGL Y, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON CONCL USION OF THE HEARING ITSELF, I.E., ON 26 TH MARCH, 2021. SD/- SD/- (AMIT SHUKLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH MARCH, 2021. DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, DEHRADUN