GE TRANSPORTATION PARTS LLC,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 1343/DEL/2016Status: DisposedITAT Delhi30 March 2021AY 2012-133 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The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee filed appeals against the orders of the DRP for AY 2012-13 and 2013-14. The assessee subsequently moved an application to resolve the pending issues through the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the resolution of pending tax disputes under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Ms. Ashna Paul, CIT, DR
Hearing: 30.03.2021Pronounced: 30.03.2021

Heard together (2 matters)

I.T.A. No. 1343/DEL/2016
I.T.A. No. 6477/DEL/2016

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

ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the orders dated 30/09/2016 & 29/12/2016 passed by DRP-1 New Delhi for assessment year 2013-14 & 2012-13 respectively.

2.

Before us, the Ld. AR submitted that the assessee has moved an application 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 22.01.2021 in and Form No. 3 dated 29.01.2021 in

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeals of the assessee are dismissed as withdrawn.

4.

In the result, both of the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court in presence of both the parties on this 30th day of March, 2021.

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