OIP Sensor Systems India Liaison Office, New Delhi V. DDIT, New Delhi

ITA 680/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6412 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 30-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR PRABHA KANT
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.6293/DEL./2012 ASSESSMENT YEAR 2009-2010 & ITA.NO.680/DEL./2014 ASSESSMENT YEAR 2010-2011 M/S. OIP SENSOR SYSTEMS INDIA LIAISON OFFICE, B-33, GREATER KAILASH-1, NEW DELHI 048 PAN AAACO6131B [ VS. THE DY. DIRECTOR OF INCOME TAX, CIRCLE-2(1), INTERNATIONAL TAXATION, NEW DELHI 2. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI DEEPESH JAIN, C.A. FOR REVENUE : DR. PRABHA KANT, CIT DATE OF HEARING : 01.02.2021 DATE OF PRONOUNCEMENT : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ASSESSMENT ORDER DATED 19.10.2012 PASSED UNDER SECTION 144C R.W.S.143(3) OF THE I.T. ACT, 1961, FOR THE A.Y. 2009-2010 BY DDIT, CIRCLE-2(1), INTERNATIONAL TAXATION 2 ITA.NOS.6293/DEL./2012 & ITA.NO.680/DEL./2014 M/S. OIP SENSOR SYSTEMS INDIA LIAISON OFFICE, NEW DELHI. AND ASSESSMENT ORDER DATED 04.01.2014 UNDER SECTION 144C(13) READ WITH SECTION 143(3) OF THE I.T. ACT, 1961, FOR THE A.Y. 2010-2011 PASSED BY DDIT, CIRCLE-2(1), INTERNATIONAL TAXATION, NEW DELHI. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING. 4. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW BOTH THE APPEALS AS THE MATTERS ARE SETTLED UNDER VIVAD SE VISHWAS SCHEME, 2020 AND REQUISITE FORMS HAVE BEEN ISSUED IN FAVOUR OF THE ASSESSEE. 5. IN VIEW OF THE ABOVE, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2021 VBP/- 3 ITA.NOS.6293/DEL./2012 & ITA.NO.680/DEL./2014 M/S. OIP SENSOR SYSTEMS INDIA LIAISON OFFICE, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.