GE Transportation Parts LLC, Gurgaon V. DCIT (International Taxation), New Delhi

ITA 1343/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8063 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RESPE; DRP NEW DELHI ASSESSMENT YEAR
• Assessee Lawyers: PASSED; AGAINST S DATED

Judgement Text

1 ITA NOS. 6477 & 1343/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT ME MBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER (THROUGH VIDEO CON FERENCING) I.T.A. NO. 1343/DEL/20 16 (A.Y 2012-13) GE TRANSPORTATION PARTS LLC C/O 6 TH FLOOR, BUILDING NO.7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON AADCG1587G (APPELLANT) VS DCIT (INTERNATIONAL TAXATION) CIRCLE-1(3) (1) ROOM NO. 410, 4 TH FLOOR,, E-2, BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, NEW DELHI (RESPONDENT) I.T.A. NO. 6477/DEL/20 16 (A.Y 2013-14) GE ENGINE SERVICES LLC 6 TH FLOOR, BUILDING 7, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III GURGAON AADCG1809R (APPELLANT) VS ACIT (INTERNATIONAL TAXATION) CIRCLE-1(3) (1) 4 TH FLOOR, E-2, BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE ORDERS DATED 30/09/2016 & 29/12/2016 PASSED BY DRP-1 NEW DELHI F OR ASSESSMENT YEAR 2013-14 & 2012-13 RESPECTIVELY. APPELLANT BY SH. SUCHIT JOLLY, ADV RESPONDENT BY MS. ASHNA PAUL, CIT, DR DATE OF HEARING 30.03.2021 DATE OF PRONOUNCEMENT 30.03.2021 2 ITA NOS. 6477 & 1343/DEL/2016 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 22.01.2021 IN ITA NO. 647 7/DEL/2016 AND FORM NO. 3 DATED 29.01.2021 IN ITA NO. 1343/DEL/2016 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 APPEALS AND THE TRIBUNAL SHALL CONSIDER THE SAME. T HE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH OF THE APPEALS OF THE ASSESS EE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 30 TH DAY OF MARCH, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 30/03/2021 R. NAHEED * 3 ITA NOS. 6477 & 1343/DEL/2016 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI