OWENS-CORNING (INDIA) PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-15(1)(1), MUMBAI
Before: SHRI AMARJIT SINGH & SHRI RAHUL CHAUDHARYAssessment Year 2020-21
PER AMARJIT SINGH, ACCOUNTANT MEMBER:
The appeal of the assessee for the assessment year 2020-21
is directed against the order dated 25.07.2024 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 16.01.2025 along with copy of Form No. 1 & Form No. 2 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 2 under Direct Tax Vivad Se Vishwas Scheme 2024
filed on 09.01.2024, we dismiss the appeal of the assessee with the Owens-Corning (India) Private Limited
A.Y. 2020-21
2
liberty to reinstate the appeal 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:
The Appellant: 2. The Respondent: 3. The CIT, 4. The DR
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By Order