DCIT, New Delhi V. M/s. Gail (India) Ltd., New Delhi

ITA 3487/DEL/2015

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9788 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NOS.2672/DEL/2017, 3487/DEL/2015, 21/DEL/2016, 3841/DEL/2016 & 6282/DEL/2016 ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11, 2011- 12 & 2012-13 DCIT (LTU), CIRCLE-1, NBCC PLAZA, PUSHAP VIHAR, NEW DELHI-110017. VS GAIL (INDIA) LTD., 16, BHIKAJI CAMA PLACE, R.K.PURAM, NEW DELHI-110066. PAN-AAACG1209J APPELLANT RESPONDENT ITA NOS.1965/DEL/2017, 3427/DEL/2015, 6543/DEL/2015 , 3333/DEL/2016 & 6316/DEL/2016 ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11, 2011- 12 & 2012-13 GAIL (INDIA) LTD., 16, BHIKAJI CAMA PLACE, R.K.PURAM, NEW DELHI-110066. PAN-AAACG1209J VS DCIT (LTU), CIRCLE-1, NBCC PLAZA, PUSHAP VIHAR, NEW DELHI-110017. APPELLANT RESPONDENT APPELLANT BY SH. GAURAV DUDEJA, SR.DR RESPONDENT BY SH.VIBHU GUPTA, CA DATE OF HEARING 31 .12.2020 DATE OF PRONOUNCEMENT 31 .12.2020 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE REVENUE AND THE ASSESSEE FOR T HE ASSESSMENT YEARS 2008-09 TO 2012-13 ARE DIRECTED AGAINST THE OR DERS OF LEARNED CIT(A), NEW DELHI. ITA NO.-3487/DEL/2015 & OTHERS 2 2. THE ASSESSEE, VIDE ITS LETTER DATED 31.12.2020, RECEIVE D THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE CAPTIONED APPEA LS AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO TH E TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. HOWEVER, IT IS ALSO SUBMITTED BY THE APPLICANT THAT THE AFORESAID BE SUBJECTED TO A CAVEAT THAT IN CASE THE DISPUTE RELATIN G TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEARS IS NOT ULTIMATELY RESOLVE D IN TERMS OF THE AFORESTATED ACT, THE PARTIES SHALL BE AT LIBERTY TO APPRO ACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CON SIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. AS THE LD.DR HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT, ACCORDINGLY, WE HOLD SO. 4. IN VIEW OF THE AFORESAID, THE CAPTIONED APPEALS OF THE R EVENUE AS WELL AS ASSESSEE ARE CONSIGNED TO RECORD AND, ARE TREATED AS DISM ISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH PARTIES ON 31 ST DECEMBER, 2020. SD/- SD/- (K.N.CHARY) (G.S. PANNU ) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI