IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN CIRCUIT BENCH, NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 6671/DDN/2015, A.Y. : 2011-12 M/S. ENI INDIA LIMITED C/O. BMR AND ASSOCIATES LLP 22 ND FLOOR, BUILDING NO. 5, TOWER A, DLF CYBER CITY GURGAON VS JOINT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN (APPELLANT) (RESPONDENT) (PAN : AABCE5205F ASSESSEE BY : SH. YISHU GOEL, AR, SH. ANKIT SAHNI, ADV., SH. LOKESH SINGH, CA REVENUE BY : SH. THAKUR SINGH MAPWAL, SR. DR DATE OF HEARING: 13.07.2021 DATE OF PRONOUNCEMENT: 13.07.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. DRP-2, NEW DELHI DATED 21.08.2 015. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. SR. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS ALREADY SUBMITT ED FORM 1 AND 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUT HORITY. ITA NO.6671/DEL./2015 2 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 13 TH DAY OF JULY, 2021. SD/- SD/- (AMIT SHUKLA) ( DR. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBE R *BINITA* DATED : 13/07/2021 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-14, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI