ONGC AS REPRESENTATIVE ASSESSEE OF PETROLEUM CONSULTING AND TRAINING LTD., UK,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

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ITA 1333/DEL/2016Status: FixedITAT Dehradun05 March 2021AY 2011-125 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to consign the appeals to records and treat them as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessees can seek reinstitution of the appeals.

What were the facts?

The assessees, Oil and Natural Gas Corporation Limited (ONGC) as representative for various foreign entities, opted for the Vivad Se Vishwas Scheme to settle tax disputes. They faced technical difficulties in uploading prescribed forms online due to PAN issues and submitted applications manually.

What were the issues?

The primary issue was the assessees' inability to file their Vivad Se Vishwas declarations online due to technical reasons, and the subsequent procedural handling of their appeals.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH, DEHRADUN

Before: HON’BLE MR. JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

For Respondent: Shri Thakur Singh Mapwal, CIT-DR
Hearing: 05.03.2021Pronounced: 05.03.2021

PER JUSTICE P.P. BHATT, PRESIDENT :

1.

The captioned are appeals filed by different assessees for the assessment years 2010-11, 2011-12, 2012-13 & 2013-14.

2.

The Representative for the assessees, vide letter dated 4th March, 2021 has submitted that all the assessees in the captioned appeals have opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. The learned counsel for the assessee submitted that since the assessees were not allotted Permanent Account Numbers on the online system of the Income-tax Department, the prescribed Form Nos.1 and 2 in terms of the Vivad Se Vishwas Scheme, 2020 could not be uploaded. Instead, the assessees have applied manually and the matter for issuance of Form- 3 is pending with the Department.

3. Learned CIT-DR submitted that the request of the assessees is under consideration at the level of CBDT and will be processed soon. He has, however, no objection if the appeals of the assessees are dismissed due to the assessees opting for the Vivad Se Vishwas Scheme.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the aforestated Act, the appellants (i.e., the assessees) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeals are consigned to record and, for statistical purposes, are treated as dismissed.

Decision pronounced in the open Court in the presence of both the parties on conclusion of hearing on 5th March, 2021.

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