GE Engine Services Distribution LLC, Gurgaon V. DCIT (International Taxation), New Delhi

ITA 1009/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8006 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 1007/DEL/2016 ASSTT. YEAR 2012-13 ITA NO. 6475/DEL/2016 ASSTT. YEAR 2014-15 GE ENGINE SERVICES LLC 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON 122002 PAN AACCG2798N VS. DCIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), ROOM NO. 410, 4 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI 110 002 (APPELLANT) (RESPONDENT) ITA NO. 1009/DEL/2016 ASSTT. YEAR 2012-13 ITA NO. 767/DEL/2017 ASSTT. YEAR 2013-14 ITA NO. 6473/DEL/2017 ASSTT. YEAR 2014-15 GE ENGINE SERVICES DISTRIBUTION LLC 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON 122002 PAN AADCG1810E VS. DCIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), ROOM NO. 410, 4 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI 110 002 (APPELLANT) (RESPONDENT) 2 ITA NO. 762/DEL/2017 ASSTT. YEAR 2009-10 ITA NO. 1006/DEL/2016 ASSTT. YEAR 2012-13] ITA NO. 6474/DEL/2017 ASSTT. YEAR 2014-15 ITA NO. 764/DEL/2017 ASSTT. YEAR 2009-10 ITA NO. 765/DEL/2017 ASSTT. YEAR 2011-12 ITA NO. 1005/DEL/2016 ASSTT. YEAR 2012-13 ITA NO. 6636/DEL/2016 ASSTT. YEAR 2013-14 ITA NO. 6477/DEL/2017 ASSTT. YEAR 2014-15 GE ENERGY PARTS INC. C/O 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON 122002 PAN AACCG2798N VS. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), ROOM NO. 410, 4 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI 110 002 (APPELLANT) (RESPONDENT) ITA NO. 821/DEL/2017 ASSTT. YEAR 2011-12 GE JANBACHER GMBH & CO. OHG C/O 6 TH FLOOR, BUILDING 7A, VS. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), ROOM NO. 410, 3 STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON 122002 PAN AADCG2178B 4 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI 110 002 (APPELLANT) (RESPONDENT) ITA NO. 1730/DEL/2015 ASSTT. YEAR 2011-12 ITA NO. 1083/DEL/2016 ASSTT. YEAR 2012-13 ITA NO. 633/DEL/2017 ASSTT. YEAR 2013-14 GE NUOVO PIGNONE SPA C/O 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY,PHASE-III GURGAON 122002 PAN AABCG3212A VS. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), ROOM NO. 410, 4 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE NEW DELHI 110 002 (APPELLANT) (RESPONDENT) O R D E R PER G.S. PANNU, VP THESE ARE A BUNCH OF 17 APPEALS IN WHICH LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEALS ASSESSEE BY SH. ROHIT GARG, ADVOCATE , SH. VASUDEVAN G, ADVOCATE & SH. MAYANK SACHDEVA, ADVOCATE DEPARTMENT BY SHRI M BARANWAL , SR. DR DATE OF HEARING 25 /03/2021 DATE OF P RONOUNCEMENT 25 / 03 /202 1 4 FILED BY THE ASSESSEE ON THE GROUND THAT ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME - 2020 AND HAS RECEIVED FORM NO. 3. 2. IN VIEW OF THE ABOVE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE, AND IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. SR. DR, THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE APPEALS IS ALLOWED. THE APPEALS FILED BY THE ASSESSEE ARE ACCORDINGLY DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 25 TH MARCH, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATED: 25/03/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DEL HI