M/s Air Liquide Global E&C Solutions India Pvt. Ltd, New Delhi V. ACIT, New Delhi

ITA 1150/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6867 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDAR PAL
• Section: 143(3); 144C; 13

Judgement Text

1 ITA NO. 1433/DEL/2016 & 1150/DEL/2017 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: I-1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 1433/DEL/2016 ( A.Y 2011-12) ITA NO.1150/DEL/2017 ( A.Y 2012-13) (THROUGH VIDEO CONFE RENCING) AIR LIQUIDE GLOBAL E & C SOLUTIONS INDIA PVT. LTD. A-24/10, MOHAN CORPORATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI AAACL4255D (APPELLANT) VS DCIT CIRCLE-2(1) NEW DELHI (RESPONDENT) ITA NO.1150/DEL/2017 ( A.Y 2012-13) AIR LIQUIDE GLOBAL E & C SOLUTIONS INDIA PVT. LTD. A-24/10, MOHAN CORPORATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI AAACL4255D (APPELLANT) VS ACIT CIRCLE-2(1) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. SURENDAR PAL, CIT DR ORDER 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 SE CTION 144C OF THE INCOME TAX ACT, 1961 PASSED BY DCIT, CIRCLE 2(1) NE W DELHI AND ORDER DATED DATE OF HEARING 28.01.2021 DATE OF PRONOUNCEMENT 28.01.2021 2 ITA NO. 1433/DEL/2016 & 1150/DEL/2017 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 FILE D BY THE LD. AR THEREBY STATING THAT THE APPEALS MAY BE ALLOWED TO BE WITHD RAWN AS THE ASSESSEE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE T HROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DEC LARATION FORM NO. 1 & 2 AND IS AWAITING FORM 3. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THESE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THESE FOUR APPEALS AND THE TRIBUNAL SHALL CONSIDER THE SA ME. 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 B OTH THE PARTIES ON THIS 28 TH DAY OF JANUARY , 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 28/01/2021 R. NAHEED 3 ITA NO. 1433/DEL/2016 & 1150/DEL/2017 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI