IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2555/DEL/2010 2555/DEL/2010 2555/DEL/2010 2555/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2005 2005 2005 2005 - -- - 06 0606 06 M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, 601, 6 601, 6 601, 6 601, 6 TH THTH TH FLOOR, FLOOR, FLOOR, FLOOR, KAILASH BUILDING, KAILASH BUILDING, KAILASH BUILDING, KAILASH BUILDING, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. PAN : AAACO1230F. PAN : AAACO1230F. PAN : AAACO1230F. PAN : AAACO1230F. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, DELHI DELHI DELHI DELHI- -- -V, V,V, V, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. ANJALI JOSHI, AR. RESPONDENT BY : SHRI VIVEK WADEKAR, CIT - DR. DATE OF HEARING : 16.03.2015 16.03.2015 16.03.2015 16.03.2015 DATE OF PRONOUNCEMENT : 01.04.2015 01.04.2015 01.04.2015 01.04.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2005-06 IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX, DELHI-V DATED 29 TH MARCH, 2010. 2. THE ASSESSEE HAS FILED A WRITTEN REQUEST TO WITH DRAW THE PRESENT APPEAL FILED BY IT. LEARNED DR HAS NO OBJECTION TO THE REQUEST OF THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2015. SD/- SD/- ( (( ( T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-2555/DEL/2010 2 COPY FORWARDED TO: - 1. APPELLANT : M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, M/S ONGC VIDESH LIMITED, 601, 601, 601, 601, 6 66 6 TH THTH TH FLOOR, KAILASH BUILDING, FLOOR, KAILASH BUILDING, FLOOR, KAILASH BUILDING, FLOOR, KAILASH BUILDING, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, 26, KASTURBA GANDHI MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 001. 110 001. 110 001. 110 001. 2. RESPONDENT : COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, DELHI DELHI DELHI DELHI- -- -V, NEW DELHI. V, NEW DELHI. V, NEW DELHI. V, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR