M & ME Systems Pvt. Ltd. Merged Company of M/s. N & D Exports Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 786/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8522 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 12-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 786/DEL/2016 : ASSTT. YEAR : 2005-06 M & ME SYSTEMS PVT. LTD. MERGED COMPANY OF M/S N&D EXPORTS PVT. LTD. (I) 21-A, 3 RD FLOOR, SAVITRI BHAWAN, COMMERCIAL COMPLEX, MUKHERJEE NAGAR, NEW DELHI-110009 (II) C/O PRADEEP AGGARWAL, CA, 908, ARUNACHAL, 19, BARAKHAMBA ROAD, NEW DELHI - 110001 VS INCOME TAX OFFICER, WARD-13(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAACN4490N ASSESSEE BY : MS. MONIKA AGARWAL, CA REVENUE BY : SH. APOORVA BHARDWAJ, SR. DR DATE OF HEAR ING: 06 . 01 .20 2 1 DATE OF PRONOUNCEMENT: 06 .01 .20 2 1 ORDER PER DR. B.R.R.KUMAR, AM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-42, NEW DELHI, DATED 07 .12.2015. 3. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBMITTED FORM 1 AND 2. 4. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISS ED AS INFRUCTUOUS WITH ITA NO. 786/DEL/2016 M & ME SYSTEMS PVT. LTD. 2 LIBERTY TO ASSESSEE TO APPROACH THE TRIBUNAL IN CAS E THE FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/01/2021. SD/- SD/- (H. S. SIDHU) (DR. B. R. R. KUMA R) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06/01/2021 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR