ALSTOM POWER SYSTEM SA ,GURGAON vs. ACIT, CIRCLE-1(1)(1) INT. TAX., NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “डी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
ŵी नवीन चंū, लेखाकार सद˟ के समƗ
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “D”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
आअसं.6404/िदʟी/2018(िन.व. 2015-16)
आअसं.8966/िदʟी/2019(िन.व. 2016-17)
GE Steam Power Systems
(Erstwhile Alstom Power Systems SA)
C/o 6th Floor, Building No. 7A, Standard
Chartered Building, DLF Cyber City, DLF
Phase III, Gurgaon, Haryana 122002
PAN: AAJCA-6836-E
...... अपीलाथᱮ/Appellant
बनाम Vs.
Assistant Commissioner of Income Tax,
Central Circle-1(1)(1), International Taxation,
E-2 Block, Civic Centre, Minto Road,
New Delhi 110002
..... ᮧितवादी/Respondent
Assessee by : Shri Harmeet Singh, Chartered Accountant
Department by : Smt. Anjula Jain, CIT(DR)
सुनवाई कᳱ ितिथ/ Date of hearing
:
02.06.2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
02.06.2025
आदेश/ORDER
PER BENCH, JM:
These appeals by the assessee are directed against the assessment orders dated 20.02.2018 & 20.09.2019 passed u/s. 143(3) r.w.s. 144C(13) of the Income
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Tax Act, 1961 (hereinafter referred to as ‘the Act’), for assessment years 2015-16
and 2016-17, respectively.
2. The ld. Counsel for the assessee submits that the assessee has opted to settle the dispute in the appeals under Vivad se Vishwas Scheme, 2024 (in short
‘VSVS’). Form No. 1 has already been filed for both assessment years i.e. AY 2015-
16 and 2016-17 on 26.12.2024. However, till date Form No. 2 has not been received from the Department. He placed on record copy of Form No. 1 filed by the assessee for AY 2015-16 and 2016-17. Further, the assessee’s declaration under VSVS has not been rejected by the Department till date.
3. The ld. DR raise no objection in case the assessee’s appeals are disposed of under VSVS.
4. In light of the statement made by ld. Counsel for the assessee, the appeals are dismissed as withdrawn.
5. Liberty is granted to the assessee to revive appeal(s) in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous
Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs.
ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High
Court].
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6. In the result, appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on Monday the 02nd day of June 2025. (NAVEEN CHANDRA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 02/06/2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.