GE ENGINE SERVICES DISTRIBUTION LLC,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 766/DEL/2017Status: DisposedITAT Delhi11 February 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn, with a liberty to approach the Tribunal for reinstitution if the settlement under the scheme is not resolved.

What were the facts?

The assessee filed multiple appeals before the Income Tax Appellate Tribunal for various assessment years. The assessee had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's withdrawal of appeals due to opting for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI O.P. KANT & SHRI K.N. CHARY

For Appellant: Shri Sachit Jolly, Adv
For Respondent: Dr. Prabha Kant, CIT
Hearing: 11.02.2021Pronounced: 11.02.2021

Date of hearing 11.02.2021 Date of pronouncement 11.02.2021 ORDER PER BENCH:

These appeals by the assessee are directed against Final Assessment Orders passed by the Assessing Officer, pertaining to assessment years 2011-12, 2009-10, 2010-11, 2010-11, 2008-09 and 2010-11 respectively, pursuant to the direction of the Ld. Dispute Resolution Panel (DRP). 3. We have heard both the parties through Video Conferencing.

4.

At the outset, the learned counsel for the assessee has requested for withdrawal of all the appeals as the assessee has opted to settle the disputes relating to the tax arrears for the assessment years under consideration, under the “Vivad Se Vishwas Scheme, 2020” for which, he has filed Form No 1 & 2 in all the appeals. 2. However, it is submitted by the appellant that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration are not ultimately resolved in terms of the aforestated Scheme, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriately as per law. 3. In view of the aforesaid, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court.

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