M/S. AIR LIQUIDE GLOBAL E&C SOLUTIONS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1433/DEL/2016Status: DisposedITAT Delhi28 January 2021AY 2011-123 pages
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The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Scheme, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee filed appeals against assessment orders for AY 2011-12 and 2012-13. The assessee later sought to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad se Vishwash Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-1’ NEW DELHI

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

Hearing: 28.01.2021Pronounced: 28.01.2021

Heard together (2 matters)

ITA No. 1433/Del/2016
ITA No.1150/DEL/2017

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

PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 30/01/2016 passed under Section 143(3) read with Section 144C of the Income Tax Act, 1961 passed by DCIT, Circle 2(1) New Delhi and order dated 16/12/2016 passed under Section 143(3) r.w.s. 144C passed by ACIT, Circle 2(1) New Delhi, for Assessment Year 2011-12 & 2012-13 respectively.

2.

Before us, the letter dated 27/01/2021 was filed by the Ld. AR thereby stating that the appeals may be allowed to be withdrawn as the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and is awaiting Form 3.

3.

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of the aforesaid facts and after considering the submissions of the assessee, we dismiss these appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 The appeals of the assessee are dismissed as withdrawn.

4.

In the result, these two appeals of the assessee are dismissed. Order pronounced in the Open Court in presence of both the parties on this 28th Day of JANUARY , 2021.

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