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M/S ORICON ENTERPRISE LIMITED ,MUMBAI vs. ASSESSMENT UNIT. NFAC, DELHI

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ITA 2812/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 January 20252 pages

Before: SHRI AMARJIT SINGH & SHRI RAHUL CHAUDHARYAssessment Year 2020-21

For Appellant: Shri Niraj Gupta
For Respondent: Shri R.A. Dhyani, CIT/DR
Hearing: 22.01.2025Pronounced: 27.01.2025

PER AMARJIT SINGH, ACCOUNTANT MEMBER:

The appeal of the assessee for the assessment year 2020-21
is directed against the order dated 20.03.2024 passed by the ld.
National Faceless Appeal Centre (NFAC), Delhi.
2. At the time of hearing, the ld. AR for the assessee filed letter dated 24.12.2024 along with copy of Form No. 1 filed under Direct
Tax Vivad Se Vishwas Scheme, 2024 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after considering the copies of Form 1
Direct Tax Vivad Se Vishwas Scheme 2024 filed on 09.12.2024, we dismiss the appeal of the assessee with liberty to reinstate the M/s. Oricon Enterprise Limited
A.Y. 2020-21

2
appeals if its application under Direct Tax Vivad Se Vishwas
Scheme, 2024 is not accepted.
3. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 27.01.2025. (RAHUL CHAUDHARY) (AMARJIT SINGH)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai, Dated: 27.01.2025
Biswajit, Sr. P.S.

Copy to:

1.

The Appellant: 2. The Respondent: 3. The CIT, 4. The DR

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M/S ORICON ENTERPRISE LIMITED ,MUMBAI vs ASSESSMENT UNIT. NFAC, DELHI | BharatTax