1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BEN CH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER CO NO. 135/DEL/2014 [A/O ITA NO. 3563/DEL/2008 (A.Y 2001-02)] THE D.D.I.T VS. M/S SYSTRA SA [PROJECT OFFICE] INTERNATIONAL TAXATION 5 TH FLOOR, GURU ANGAD BHAWAN CIRCLE 2(2) 71, NEHRU PLACE NEW DELHI NEW DELHI PAN : AAGCS 0354 L [APPELLANT] [RESPONDENT] DATE OF HEARING : 05.08.2021 DATE OF PRONOUNCEMENT : 05.08.2021 ASSESSEE BY : NONE REVENUE BY : SHRI E.V. BHASKAR, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS CROSS OBJECTION BY THE REVENUE IS DIRECTED TOW ARDS THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 24, NEW DELHI DATED 08.09.2008 PERTAINING TO ASSESSMENT YEAR 2001-02. 2. A PERUSAL OF OUR RECORD SHOWS THAT THE PRESENT C ROSS OBJECTION IS RELATED TO THE APPEAL OF THE ASSESSEE IN ITA NO. 35 63/DEL/2008. WE FURTHER FIND THAT THIS TRIBUNAL, VIDE ORDER DATED 25.03.202 1, DISMISSED THE SAID 2 APPEAL WITH OTHER APPEALS ON FINDING THAT THE ASSES SEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS UNDER VIVAD SE VISHWAS SCHEME, 2020. 3. IN LIGHT OF THE AFORE-STATED FACTS, THIS CROSS O BJECTION IS ALSO DISMISSED. HOWEVER, IF THE ASSESSING OFFICER SUBSEQUENTLY FIND S THAT THE ISSUES RAISED IN THE SAID CROSS OBJECTION HAVE NOT BEEN SETTLED UNDE R THE VIVAD SE SCHEME, THEN HE MAY APPROACH THE TRIBUNAL AS PER PROVISIONS OF LAW. 4. IN THE RESULT, THE CROSS OBJECTION FILED BY TH E REVENUE IN CO NO. 135/DEL/2014 IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.08. 2021 IN THE PRESENCE OF THE LD. DR. SD/- SD/- [ SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 TH AUGUST, 2021 VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER