ACIT, Circle- I, International Taxation, Dehradun V. Hampson Russel Ltd. Partnership, Dehradun

ITA 7479/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2369 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA UPADHYAYA

Judgement Text

1 ITA NO. 7479/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACCOUNT ANT MEMBER ITA NO. 7479/DDN/ 2017( A.Y 2013-14) (THROUGH VIDEO C ONFERENCING) ACIT CIRCLE-1, INTERNATIONAL TAXATION, AAYAKAR BHAWAN, 13A-SUBHASH ROAD, DEHRADUN, UTTARAKHAND (APPELLANT) VS HAMPSON RUSSEL LTD. PARTNERSHIP C/O. NANGIA & CO. CAS, 1 ST FLOOR, ID 46, E.C. ROAD, DEHRADUN, UTTARAKHAND AADFH8957J (RESPONDENT) APPELLANT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR RESPONDENT BY SH. AMIT ARORA, CA ORDER PER SUCHITRA KAMBLE, JM THE APPEAL IS FILED BY THE REVENUE AGAINST THE ORDE R DATED 27/09/2017 PASSED BY CIT(A)-2 FOR ASSESSMENT YEAR 2013-14. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND FORM NO. 3 DATED 21.12.2020 IS ALSO RECEIVED. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF REVENUE SUBJ ECT TO A CAVEAT THAT IN CASE DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 7479/DEL/2017 THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19/02/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI