Alcatel Lucent India Ltd., Gurgaon V. DCIT, New Delhi

ITA 2595/DEL/2012

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4374 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 21-04-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 29-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHERRY GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.2595/DEL/2012, 4586/DEL/2010 & 5221/DEL/201 1 ASSESSMENT YEAR: 2005-06, 2006-07 & 2007-08 ALCATEL LUCENT INDIA LTD. VS. DCIT, CIRCLE 1(1), (FORMERLY KNOWN AS ALCATEL, NEW DELHI SOUTH ASIA LTD.) 15 TH FLOOR, TOWER-C, DLF, CYBER GREENS, DLF CITY, PHASE-III,GURGAON. ITA NO.2856/DEL/2012 ASSESSMENT YEAR: 2005-06 DCIT, CIRCLE 1(1), VS. ALCATEL LUCENT INDIA LTD. NEW DELHI (FORMERLY KNOWN AS ALCATEL, SOUTH ASIA LTD.) 15 TH FLOOR, TOWER-C, DLF, CYBER GREENS, DLF CITY, PHASE-III,GURGAON. PAN : AACCA8667N (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. SHERRY GOYAL, ADVOCATE REVENUE BY: SH. K. MAHBOOB, SR. DR DATE OF HEARING: 03.02.2021 DATE OF ORDER : 03.02.2021 ORDER PER BENCH THE CROSS- APPEALS FOR A.Y. 2005-06 ARISE OUT OF OR DER DATED 29.03.2012 OF LD. CIT(A)-XX, NEW DELHI WHEREAS THE APPEALS FOR A.YRS. 2 2006-07 AND 2007-08 ARE FILED BY ASSESSEE BEING A GGRIEVED BY THE ASSESSMENT ORDERS DATED 11.08.2010 AND 22.09.2011, PURSUANT TO THE DIRECTIONS OF THE DISPUTE RESOLUTION PANEL -I, NEW DELHI (LD. DRP). 2. LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY ASSESSEE AND STATED THAT THE A SSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS UNDE R THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE ASSESSMENT YEARS UNDER CONSIDE RATION. 3. LEARNED CIT/DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE ACT, THE ASSESS EE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPE ALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PE R LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 6. IN APPEAL OF THE REVENUE, THE LD. DR, ON THE OT HER HAND, SUBMITS THAT THE STANDING INSTRUCTIONS ARE THAT IT IS ONLY IF THE ASSESSEE MAKES PAYMENT SUBSEQUENT TO THE PROCESSING OF THE CASE UN DER VIVAD SE VISHWAS TAK SCHEME,2020, THE REVENUE WILL SEEK WITHDRAWAL O F THE CASE. IN VIEW OF THIS, WE MAKE IT CLEAR THAT IN CASE THE DISPUTE REL ATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVE D IN TERMS OF THE ACT OR ANY OBJECTION ARISES IN ISSUANCE OF FORM 3 OR IN AS SESSEE MAKING ANY PAYMENT SUBSEQUENT THERETO, THE REVENUE SHALL BE AT LIBERTY TO APPROACH 3 THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND TH E TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE ASSE SSEE TOO HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 7. IN VIEW OF THE AFORESAID, THE APPEALS OF THE ASS ESSEE AND THE REVENUE ARE CONSIGNED TO RECORD AND, FOR STATISTICA L PURPOSES, IS TREATED AS DISMISSED. ORDER WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEAR ING IN THE PRESENCE OF BOTH THE PARTIES ON 3 RD FEB. 2021. SD/- SD/- (ANIL CHATURVEDI) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03.02.2021 AKS