Areva T&D SA, France, Chennai V. ADIT, New Delhi

ITA 3709/DEL/2011

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4567 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-10-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 03-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST S DATED PASSED

Judgement Text

1 ITA NOS. 3709 TO 3714/DEL/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 3709/DEL/2011 (A.Y 2001-02) I.T.A. NO. 3710/DEL/2011 (A.Y 2002-03) I.T.A. NO. 3711/DEL/2011 (A.Y 2003-04) I.T.A. NO. 3712/DEL/2011 (A.Y 2004-05) I.T.A. NO. 3713/DEL/2011 (A.Y 2005-06) I.T.A. NO. 3714/DEL/2011 (A.Y 2006-07) (THROUGH VIDEO CONFER ENCING) M/S AREVA T & DSA, FRANCE 1 (NOW KNOWN AS ALSTOM GRID SAS, PLACE DE LA COUPLE 92 084, PARIS LA DEFENSE, FRANCE (APPELLANT) VS ASSISTANT DIRECTOR OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, NEW DELHI (RESPONDENT) ORDER PER R. K. PANDA, AM THESE SIX APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS DATED 22/09/2010 PASSED BY DRP, NEW DELHI FOR ASSESSMENT YEARS 2001-02 TO 2006- 07 RESPECTIVELY. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESSE E HAS MOVED AN APPLICATION DATED 21.01.2021, TO RESOLVE THE PENDIN G ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 05/1/2021. APPELLANT BY RAHUL SATEEJA, ADVOCATE RESPONDENT BY DR. GAURAV PUNDIR, SR. DR DATE OF HEARING 29.09.2021 DATE OF PRONOUNCEMENT 29.09.2021 2 ITA NOS. 3709 TO 3714/DEL/2011 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OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TER MS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPTEMBER, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 29/09/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NOS. 3709 TO 3714/DEL/2011