AREVA T&D SA, FRANCE,CHENNAI vs. ADIT, NEW DELHI

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ITA 3709/DEL/2011Status: DisposedITAT Delhi29 September 2021AY 2001-023 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The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the tax arrears are not resolved under the VSV Act, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee filed six appeals against the DRP orders for assessment years 2001-02 to 2006-07. The assessee subsequently applied to resolve the pending issues under the 'Vivad se Vishwas Scheme' (VSV) Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme' for dispute resolution.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Dr. Gaurav Pundir, Sr. DR
Hearing: 29.09.2021Pronounced: 29.09.2021

Heard together (6 matters)

I.T.A. No. 3709/DEL/2011
I.T.A. No. 3710/DEL/2011
I.T.A. No. 3711/DEL/2011
I.T.A. No. 3712/DEL/2011
I.T.A. No. 3713/DEL/2011
I.T.A. No. 3714/DEL/2011

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER R. K. PANDA, AM These six appeals are filed by the assessee against the orders dated 22/09/2010 passed by DRP, New Delhi for assessment years 2001-02 to 2006- 07 respectively.

2.

Before us, the Ld. AR submitted that the assessee has moved an application dated 21.01.2021, to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 05/1/2021.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years are not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeals of the assessee’s are dismissed as withdrawn.

4.

In the result, all the appeals of the assessee’s are dismissed.

Order pronounced in the Open Court on this 29th Day of September, 2021 in presence of both the parties.

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