DCIT, CHENNAI vs. AVO CARBON HOLDING LLC, USA
आयकर अपीलीय अिधकरण, ‘बी’यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ीएबीटी. वक
, ाियकसद एवं
एवं
एवं
एवं
ीअिमताभशुा, लेखासद केसम
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No. 1760/Chny/2024
िनधारणवष/Assessment Year: 2013-14
DCIT,
International Taxation,
Circle-1(1),
Chennai.
v.
M/s.AVO Carbon Holding LLC,
C/o BSR & Co. Chartered
Accountant, No.10, Mahatma
Gandhi Road, Nungambakkam,
Chennai-600 034. [PAN: AAJCA5998D]
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ क ओर से/ Appellant by :
Mr.AkshaySakaria, CA
यथ क ओर से /Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of Hearing
:
10.01.2025
घोषणाकतारीख /Date of Pronouncement
:
04.02.2025
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This appeal by the revenue is filed against the order of the Commissioner of Income Tax (Appeals), Chennai-16, for the assessment year 2013-14, vide order dated 30.04.2024. 2. At the time of hearing, the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV
2024) and stated that assessee has opted for Direct Tax Vivad Se Vishwas
Scheme, 2024. In ligh revenue with a liberty t under Direct Tax Vivad
In the result, th withdrawn.
Order pronounced (अिमताभशुा)
(AMITABH SHUK
लेखासदय/ACCOUNTANT
चेई/Chennai,
दनांक/Dated: 04th February
JPV, Sr.PS
आदेशक ितिलिपअेिषत/Copy
अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु/CIT, Chenn 4. िवभागीयितिनिध/DR 5. गाड फाईल/GF
ITA No. 1760/Chny
AVO
:: 2 ::
ht of the above, we dismiss the o reinstate the appeal if the assess
Se Vishwas Scheme, 2024, is not ac he appeal filed by the revenue is d on the 04th day of February, 2025,
KLA)
MEMBER (एबीटी.
(ABY T. VA
याियकसदय/JUDICIA y, 2025. to:
nai / Madurai / Salem / Coimbatore.
y/2024(AY 2013-14)
O Carbon Holding LLC appeal of the ee’s application ccepted.
s dismissed as in Chennai.
/-
वक
)
ARKEY)
AL MEMBER