DCIT, International Taxation,Circle-2, Dehradun V. Paradigm Geophysical Pty Ltd, Dehradun

ITA 6170/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2323 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THAKUR SINGH MAPWAL
• Assessee Lawyers: AMIT ARORA CA SHRI ITESH DODHI

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 6170/DEL/2017 (ASSESSMENT YEAR: 2013 - 14) DCIT, INTERNATIONAL TAXATION, CIRCLE - 2, DEHRADUN VS. PARADIGM GEOPHYSICAL PTY LTD, C/O. NANGIA & COMPANY, 1 ST FLOOR, EDA, 46, EC ROAD, DEHRADUN PAN: AADCG7821R (APPELLANT (RESPONDENT) ASSESSEE BY : SHRI AMIT ARORA, CA SHRI ITESH DODHI, CA REVENUE BY: SHRI THAKUR SINGH MAPWAL, JCIT DATE OF HEARING 04/03/2021 DATE OF PRONOUNCEMENT 04/03/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD CIT(A) - 2, NOIDA DATED 20.07.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF THE IMPUGNED DISPUTE IN ACCORDANCE WITH DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 BY FILING FORM NO. 1 AND 2 ON 08.09.2020. FORM NO. 3 HAS ALREADY BEEN ISSUED BY THE LD CIT(IT), DELHI - 3, NEW DELHI DATED 29.01.2021. THEREFORE, THE ASSESSEE WITHDRAWS THE APPEAL. THE LD DR ALSO CONCURRED WITH SUBMISSION OF THE LD AR. 3. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT THE CIT(IT), NEW DELHI HAS ALREAD Y ISSUED FORM NO. 3 DETERMINING THE TAX PAYABLE BY THE ASSESSEE IN THE IMPUGNED DISPUTE IN THIS APPEAL ON 29.01.2021. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. ACCORDINGLY, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORD ER PRONOUNCED IN THE OPEN COURT ON 04.03.2021. - S D / - - S D / - (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.03.2021 A K KEOT COPY FORWARDED TO 1. APPLICANT PAGE | 2 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI