Ester India Chemicals Pvt. Ltd., New Delhi V. DCIT, Circle-8(2), New Delhi

ITA 6389/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3497 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 17-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6389/DEL/2017 : ASSTT. YEAR : 2014-15 ESTER INDIA CHEMICALS PVT. LTD., BGJC & ASSOCIATES LLP, RAJ TOWER, G-1, ALAKHNANDA, COMMUNITY CENTRE, NEW DELHI-110016 VS DCIT, CIRCLE-8(2), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. A A ACE1280F ASSESSEE BY : NONE REVENUE BY : SH. UMESH TAKYAR, SR. DR DATE OF HEAR ING: 11 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 11 .10 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-37, NEW DELHI DATED 31. 08.2017. 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 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 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. ITA NO. 6389/DEL/2017 ESTER INDIA CHEMICALS PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/10/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 11/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR