M/s. Sheel Chand Agroils (P) Ltd., New Delhi V. ACIT, Haldwani

ITA 804/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2438 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S MAPWAL
• Assessee Lawyers: DIPESH GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. A. D. JAIN, VICE PRESIDENT DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 804/DEL/2017 : ASSTT. YEAR : 2012-13 M/S SHEEL CHAND AGROILS (P) LTD., C/O M/S RRA TAXINDIA, D-28, SOURTH EXTENSION, PART-I, NEW DELHI-110049 VS ACIT, CIRCLE-1, HALDWANI (APPELLANT) (RESPONDENT) PAN NO. AAECS6866P ASSESSEE BY : SH. DIPESH GARG, ADV. REVENUE BY : SH. T. S. MAPWAL, SR. DR DATE OF HEAR ING: 2 8 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 28 .10 .20 2 1 ORDER PER A. D. JAIN, VICE PRESIDENT: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), HALDWANI DATED 08.11.2 016. 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. 804/DEL/2017 SHEEL CHAND AGROILS (P) LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/10/2021. SD/- SD/- (DR. B. R. R. KUMAR) (A. D. JAIN) ACCOUNTANT MEMBER VICE PRESIDENT DATED: 28/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR