Doka GMBH, Austria V. ACIT, Circle- 1(2)(2), International Taxation, New Delhi

ITA 7685/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5192 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 22-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS AASHNA PAUL
• Assessee Lawyers: SACHIN WARANG EMPLOYEE
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.7685/DEL/2017 (ASSESSMENT YEAR 201 4-15) M/S DOKA GMBH JOSEF-UMDASCH-PLATZ 1, 3300 AMSTETTEN, LOWER AUSTRIA, AUSTRIA PAN-AADCD 6697G VS. ASST. CIT, CIRCLE (INTERNATIONAL TAXATION)- 1(2)(2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SACHIN WARANG (EMPLOYEE) RESPONDENT BY MRS. AASHNA PAUL, CIT-DR DATE OF HEARING 20.04.2021 DATE OF PRONOUNCEMENT 20.04.2021 ORDER PER R.K. PANDA, AM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAIN ST ORDER DATED 17.10.2017 PASSED BY THE LEARNED ASST. COMMIS SIONER OF INCOME TAX, CIRCLE-1(2)(2), (INTERNATIONAL TAXATION ), NEW DELHI FOR ASSESSMENT YEAR 2014-15. 2 ITA NO.76 85 /DEL/2017 M/S DOKA GMBH VS. ACIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (A R) SUBMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CO NCLUSION OF VIRTUAL HEARING ON 20 TH APRIL, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/04/2021 PK/PS 3 ITA NO.76 85 /DEL/2017 M/S DOKA GMBH VS. ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI