Asia Satellite Telecommunications Co. Ltd., New Delhi V. DCIT (International Taxation), New Delhi

ITA 6395/DEL/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4969 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 15-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SALONI SHITAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6395/DEL/2016 : ASSTT. YEAR : 2013-14 ASIA SATELLITE TELECOMMUNICATIONS CO. LTD., C/O PRICEWATERHOUSE COOPERS PVT. LTD. 1 ST FLOOR, SUCHETA BHAWAN, GATE NO. 2, 11A, VISHNU DIGAMBER MARG, NEW DELHI-110002 VS DCIT, CIRCLE-1(1)(1), INTL. TAXATION NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A DCA7848N ASSESSEE BY : MS. SALONI SHITAL, AR REVENUE BY : BHUVNESH KULSHRESTHA, CIT DR DATE OF HEAR ING: 28 . 0 9 .20 2 1 DATE OF PRONOUNCEMENT: 28 .09 .20 2 1 ORDER PER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 04.11.2016 PASSED BY THE AO U/S 143 (3) R.W.S. 144C(13) OF THE INCOME TAX ACT, 1961. 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 ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 6395/DEL/2016 ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/09/2021. SD/- SD/- (KUL BHARAT) (DR. B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 28/09/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR