AIR LIQUIDE ENGINEERING INDIA PVT. LTD., NEW DELHI V. ACIT, CIRCLE- 15(2), NEW DELHI

ITA 7712/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8682 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2013-2014
• Appeal Filed On: 22-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHASHI KAJLA
• Section: 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 7712/DEL/2017 : ASSTT. YEAR : 2013-14 AIR LIQUIDE ENGINEERING INDIA PVT. LTD., A-24/10, MOHAN COOPERATIVE INDUSTRIAL AREA, MATHURA ROAD, NEW DELHI-110044 VS ACIT, CIRCLE-15(2), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. A A BCA7383G ASSESSEE BY : SH. AMIT GUPTA, CA REVENUE BY : SH. SHASHI KAJLA , SR. DR DATE OF HEAR ING: 26 . 07 .20 2 1 DATE OF PRONOUNCEMENT: 26.07 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER DATED 27.10.2017 PASSED BY THE AO U/S 143 (3) R.W.S. 144C OF THE INCOME TAX ACT, 1961. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 7712/DEL/2017 AIR LIQUIDE ENGINEERING INDIA PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2021. SD/- SD/- (AMIT SHUKLA) ( DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 26/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR