The State Trading Corporation of India Ltd.,, New Delhi v. DCIT, Circle-25(1), New Delhi

ITA 8320/DEL/2019 | 2013-2014
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 832020114 RSA 2019
Assessee PAN AAACT0102F
Bench Delhi
Appeal Number ITA 8320/DEL/2019
Duration Of Justice 1 year(s) 4 month(s) 26 day(s)
Appellant The State Trading Corporation of India Ltd.,, New Delhi
Respondent DCIT, Circle-25(1), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 17-03-2021
Assessment Year 2013-2014
Appeal Filed On 21-10-2019
Judgment Text
I.T.A.NOS.8320/DEL/2019 5190/DEL/2018 & 4166/DEL/2 018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI G.S. PANNU HONBLE VICE PRESIDENT AND SHRI K.N. CHARY JUDICIAL MEMBER ITA NO.8320/DEL/2019 AY 2013-14 ITA NO. 5190/DEL/2018 AY 2014-15 ITA NO. 4166/DEL/2018 AY 2013-14 THE STATE TRADING CORPORATION OF INDIA LTD. JAWAHAR VYAPAR BHAWAN TOLSTOY MARG NEW DELHI. VS. DCIT CIRCLE 25(1) NEW DELHI. PAN NO. AAACT0102F APPELLANT / RESPONDENT ASSESSEE BY NONE REVENUE BY SH. M. BARNWAL SR. DR / DATE OF HEARING: 1 7 .03.2021 /PRONOUNCEMENT ON 1 7 .03.2021 /O R D E R PER G.S. PANNU V.P. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIM E OF VIRTUAL HEARING. THESE APPEALS BY ASSESSEE FOR THE ASSESSM ENT YEARS 2013-14 2014-15 AND 2013-14 RESPECTIVELY ARE DIRECTED AGAIN ST THE SEPARATE ORDERS OF LD. CIT(A) NEW DELHI DATED 30.08.2019 2 2.05.2018 AND 11.01.2018 RESPECTIVELY. 2. BEFORE US THE LD. DR APPEARED AND SUBMITTED THA T THE ASSESSEE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISS UE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSVS) ACT 2020 AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 (ATTACHED HE REWITH). I.T.A.NOS.8320/DEL/2019 5190/DEL/2018 & 4166/DEL/2 018 2 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE WE DISMISS THE APPEALS OF ASSESSEE SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FO R THE CAPTIONED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TER MS OF THE AFORESAID ACT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH T HE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THESE APPEALS OF THE ASSESSEE ARE DISMISSED. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON 17 TH DAY OF MARCH 2021. SD/- SD/- (K.N. CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATED: 17.03.2021 * KAVITA ARORA SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR ITAT: DELHI BENCHES-DELHI