Wal-Mart Stores Inc., Gurgaon V. DCIT (International Taxation), New Delhi

ITA 1918/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6754 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR PRABHA KANT
• Keywords: Set aside
• Section: 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.1918/DEL./2017 (ASSESSMENT YEAR : 2012-13) WAL MART STORES INC., VS. DCIT, CIRCLE 3 (1)(1) , C/O SHRI DINESH MITTAL, INTERNATIONAL TAXATION, ORCHIND CENTRE, 4 TH FLOOR, NEW DELHI. GOLF COURSE ROAD, SECTOR 53, OPPOSITE SUN CITY, GURGAON 122 002 (HARYANA). (PAN : AAACW6643A) ITA NO.880/DEL./2016 (ASSESSMENT YEAR : 2011-12) DCIT, CIRCLE 3 (1)(1), VS. WAL MART STORES INC., INTERNATIONAL TAXATION, C/O SHRI DINESH MITTAL, NEW DELHI. ORCHIND CENTRE, 4 TH FLOOR, GOLF COURSE ROAD, SECTOR 53, OPPOSITE SUN CITY, GURGAON 122 002 (HARYANA). (PAN : AAACW6643A) (APPELLANT) (RESPONDENT) ASSESSEE BY : MRS. SHUBHANGI ARORA, ADVOCATE REVENUE BY : DR. PRABHA KANT, CIT DR DATE OF HEARING : 05.04.2021 DATE OF ORDER : 05.04.2021 O R D E R ITA NO.1918/DEL./2017 ITA NO.880/DEL./2016 2 PER BENCH : APPELLANT, WAL MART STORES INC. (HEREINAFTER REFE RRED TO AS THE ASSESSEE), BY FILING THE PRESENT APPEAL, SOUG HT TO SET ASIDE THE IMPUGNED ORDER DATED 30.01.2017 PASSED BY THE ASSES SING OFFICER UNDER SECTION 143 (3) READ WITH SECTION 144C OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) QUA THE ASSESSMENT YEAR 2012-13. 2. APPELLANT, DCIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(1), NEW DELHI (HEREINAFTER REFERRED TO AS THE REVENUE ), BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED OR DER DATED 23.12.2015 PASSED BY THE ASSESSING OFFICER UNDER SE CTION 143 (3) READ WITH SECTION 144C OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT) QUA THE ASSESSMENT YEAR 2011-12. 3. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT THE ASSE SSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEARS UNDER CONSIDERATION I.E. 2011-12 & 2012-13 UN DER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED NECESSARY FO RMS 1 & 2 WITH THE TAX DEPARTMENT. ITA NO.1918/DEL./2017 ITA NO.880/DEL./2016 3 4. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EALS ARE HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE ASSESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REV ENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CON SEQUENTLY, THE PRESENT APPEALS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 5 TH DAY OF APRIL , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (ANIL CHATURVEDI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 5 TH DAY OF APRIL, 2021 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.DRP 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.