ADIT, Dehradun V. M/s. B.G. Exploration & Production India Ltd., Dehradun

ITA 752/DEL/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2374 (ITAT-DEHRADUN)
• Duration Of Justice: 8 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 06-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA UPADHYAYA
• Assessee Lawyers: ANIL ARORA

Judgement Text

1 ITA NO. 752/DEL/2013 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. 752/DEL/2 013 ( A.Y 2006-07) (THROUGH VIDEO C ONFERENCING) ADIT INTERNATIONAL TAXATION, 13-A, SUBHASH ROAD, AAYAKAR BHAWAN, DEHRADUN (APPELLANT) VS B. G. EXPLORATION & PRODUCTION INDIA LTD. C/O. NANGIA & CO. 75/7, RAJPUR ROAD DEHRADUN AAACE4569K (RESPONDENT) APPELLANT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR RESPONDENT BY SH. ANIL ARORA, CA ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 19/11/2012 PASSED BY CIT(A)-DEHRADUN FOR ASSESSMENT YEAR 2006- 07. 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 12.01.2021 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 THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 752/DEL/2013 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE REVENUE IS DIS MISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. 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