DCIT, CIRCLE- 1(1)(1), INTL. TAXATION, NEW DELHI V. ALSTOM GRID SAS, CHENNAI

ITA 7777/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0946 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAHUL SATEEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 7777/DEL/2017 : ASSTT. YEAR : 2013-14 DCIT, CIRCLE-1(1)(1), INTL. TAXATION, NEW DELHI-110002 VS M/S GRID SOLUTION SAS (EARLIER KNOWN AS M/S ALSTOM GRID SAS) C/O ALSTOM T & D INDIA LTD., 10C, BUILDING 19/1, GST PALLAVARAM, CHENNAI-600043 (APPELLANT) (RESPONDENT) PAN NO. AAHCA2041H ASSESSEE BY : SH. RAHUL SATEEJA, ADV. REVENUE BY : SH. UMESH TAKYAR, SR. DR DATE OF HEAR ING: 06 . 07 .20 2 1 DATE OF PRONOUNCEMENT: 06.07 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE LD. CIT(A)-42, NEW DELHI DATED 30. 10.2017. 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 HAS 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 REVENUE IS BE ING DISMISSED AS INFRUCTUOUS. ITA NO. 4870/DEL/2017 GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/07/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 06/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR