M/s Rockwell Automation India Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 1083/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0473 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144C

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-2: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS. 1082 &1083/DEL/2017 ASSTT. YEARS 2008-09, 2009-10 ROCKWELL AUTOMATION INDIA PVT. LTD. 131, FUNCTIONAL INDUSTRIAL AREA, PATPARGANJ NEW DELHI 110 092 PAN AACCR3791A VS. ACIT, CIRCLE 21 (2) NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 26 TH DECEMBER, 2016 PASSED U/S 254/143(3)/92CA(4) R.W.S. 144C OF THE INCOME TAX ACT 1961 BY THE LD. ACIT, CIRCLE 21(2), NEW DELHI RELATING TO ASSESSMENT ASSESSEE BY: SHRI ANUBHAV RASTOGI, ADVOCATE DEPARTMENT BY : SHRI ANUPAM KANT, CIT(DR) DA TE OF HEARING 23/12 /20 20 DATE OF PRONOUNCEMENT 2 3 / 12 /2020 ITA NOS. 1082 & 1083/DEL/2017 2 YEARS 2008-09 AND 2009-10 RESPECTIVELY. FOR THE SAKE OF CONVENIENCE BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING FILED AN APPLICATION SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED NECESSARY FORM 1 & 2 WITH THE TAX DEPARTMENT. 3. CONSIDERING THE AFORESAID SITUATION, THE ADJOURNMENT APPLICATION IS REJECTED AND THE CAPTIONED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH ITA NOS. 1082 & 1083/DEL/2017 3 APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEALS OF THE ASSESSEE ARE CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES ARE TREATED AS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E ON 23 RD DECEMBER, 2020. SD/- SD/- (KUIDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23/12/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NOS. 1082 & 1083/DEL/2017 4