ACIT Circle-I, Dehradun V. ONGC Ltd, Dehradun

ITA 38/DDN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6550 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISHA SHARMA
• Assessee Lawyers: VINAY SINGH RAWAT
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL DEHRADUN BENCH, DEHRAD UN (THROUGH VIDEO CONFER ENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.38/DD N/2019 ASSESSMENT YE AR : 2010-11 ASSISTANT COMMISSIONER OF INCOME TAX, CRICLE-1, 13A, SUBHASH ROAD, DEHRADUN, UTTARAKHAND, VS. M/S ONGC LTD. TEL BHAWAN, DEHRADUN UTTARAKHAN PAN-AAACO1598A (REVENUE) (ASSESSEE) ITA NO.1049/DEL/2019 ASSESSMENT YE AR : 2013-14 M/S OIL & NATURAL GAS CORPORATION LTD. GENERAL MANAGER (F & A)-CTD, OIL AND NATURAL GAS CORPORATION LIMITED, CORPORATE TAX DIVISION, ROOM NO.244, OLD SECRETARIAT BUILDING, TEL BHAWAN, DEHRADUN-248003 PAN-AAACO1598A VS. PR. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, O/O PR. COMMISSIONER OF INCOME TAX, 13-A, SUBHASH ROAD, DEHRADUN, UTTARAKHAND-248001 (ASSESSEE) (REVENUE) CO NO.0 1/DDN/2019 (IN ITA NO.1049/DEL/2019) ASSESSMENT YE AR : 2013-14 PR. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, O/O PR. COMMISSIONER OF INCOME TAX, 13-A, SUBHASH ROAD, DEHRADUN, UTTARAKHAND-248001 VS. M/S OIL & NATURAL GAS CORPORATION LTD. GENERAL MANAGER (F & A) ROOM NO.244, OLD SECRETARIAT BUILDING TEL BHAWAN, DEHRADUN UTTARAKHAND PAN-AAACO1598A (REVENUE) (ASSESSEE) M/S OIL & NATURAL GAS CORPORATION LTD. 2 APPELLANT BY : MS. MANISHA SHARMA, ADVOCATE RESPONDENT BY : SH. VINAY SINGH RAWAT , SR. DR DATE OF HEARING : 26.03.2021 DATE OF PRONOUNCEMENT : 16.04.2021 ORDER PER R.K. PANDA, AM : ITA NO.38/DDN/2019 FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 29.03.2019 OF THE LD. CIT(A), DEHRADUN, RELATING TO ASSESSMENT YEAR 2010-11. ITA NO.1049/DEL/2019, FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.11.2018 PASSED U/S 263 OF T HE INCOME TAX ACT, 1961 (IN SHORT THE ACT) BY THE PR. CIT, DEHRADUN, RELATIN G TO ASSESSMENT YEAR 2013-14. THE REVENUE HAS FILED THE CROSS OBJECTION BEARING NO.01/DDN/2019, RELATING TO ASSESSMENT YEAR 2013-14 AGA INST THE APPEAL FILED BY THE ASSESSEE. 2. FOR THE SAKE OF CONVENIENCE, THESE WERE HEARD TOGET HER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. ITA NO.38/DDN/2019 3. THE LEARNED COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N STATING THAT THE ASSESSEE HAS GONE FOR VIVAD SE VISHWAS SCHEME, 2020 AND THEREFORE, THE APPEAL FILED BY THE REVENUE SHOULD BE TREATED AS WITH DRAWN. HE SUBMITTED THAT FORM-3 HAS ALREADY BEEN OBTAINED. 4. AFTER HEARING THE LEARNED DR AND AFTER GOING THROUGH THE FORM-3 FILED BY THE ASSESSEE, WHICH WAS ISSUED BY THE DEPARTMENT W E ARE OF THE M/S OIL & NATURAL GAS CORPORATION LTD. 3 CONSIDERED OPINION THAT THE APPEAL FILED BY THE REVENUE HA S TO BE DISMISSED AS WITHDRAWN. HOWEVER, THE AFORESAID IS SUBJECT TO A C AVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED AS SESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE A PPELLANT (I.E., THE REVENUE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR R EINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPR OPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE ASSESSEE) HAS NO OBJECT ION WITH REGARD TO THE AFORESAID CAVEAT. 5. ACCORDINGLY, ITA NO.38/DDN/2019 FILED BY THE REVENUE IS DISMISSED AS WITHDRAWN. ITA NO.1049/DEL/2019 AND CO NO.01/DDN/2019 6. THE CROSS OBJECTION FILED BY THE REVENUE IS DELAYED BY 39 DAYS FOR WHICH THE REVENUE HAS FILED AN APPLICATION REQUESTING FOR CO NDONATION OF DELAY. 7. AFTER CONSIDERING THE CONTENTS OF THE CODONATION APPLIC ATION AND AFTER HEARING BOTH THE SIDES, THE DELAY IN FILING THE CROSS OBJECTION BY THE REVENUE IS CONDONED. 8. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ABOVE APPEAL FILED BY THE ASSESSEE AND CROSS OBJECTION FILED BY THE REV ENUE ARE DIRECTED AGAINST THE ORDER PASSED U/S 263 BY PR. CIT WHICH IS P ENDING FOR ADJUDICATION BEFORE THE TRIBUNAL. HE SUBMITTED THAT DURING THE COURSE OF M/S OIL & NATURAL GAS CORPORATION LTD. 4 PENDENCY OF APPEAL BEFORE THE TRIBUNAL, THE ASSESSING OFFICER HAS PASSED THE CONSEQUENTIAL ORDER U/S 143(3) R.W.S. 263 TO GIVE EFFECT TO THE ORDER PASSED U/S 263 BY THE PR. CIT. HE SUBMITTED THAT THE ASSESSEE HAS FILED AN APPEAL AGAINST THE CONSEQUENTIAL ORDER BEFORE THE LD. CIT (A). SUBSEQUENTLY, THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE PENDING B EFORE THE CIT(A) UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. THE COPY O F THE CERTIFICATE ISSUED BY THE DESIGNATED AUTHORITY IN FORM NO.3 ACCEPTIN G THE SAID DECLARATION AND DETERMINING THE TAX ARREARS TO BE PAID B Y THE ASSESSEE IS ANNEXED HEREWITH AS ANNEXURE-2. HE ACCORDINGLY SUBMITT ED THAT SINCE THE APPEAL AGAINST THE CONSEQUENTIAL ORDER PASSED U/S 143(3) R.W.S. 263 OF THE ACT IS BEING SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2 020, THEREFORE, THE PRESENT APPEAL AND THE CROSS OBJECTION BEFORE THE TRIBUNAL BECOME INFRUCTUOUS. 9. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE FACT THAT THE ASSESSEE HAS GONE UNDER VIVAD SE VISHWAS SCHEME, 2020 FOR SETTLEMENT OF THE DISPUTE AS PER CONSEQUENTIAL ORDER PASSED U/S 143(3 ) R.W.S. 263 OF THE ACT, THE PRESENT APPEAL FILED BY THE ASSESSEE AND CROSS OBJECTION FILED BY THE REVENUE BECOME INFRUCTUOUS. ACCORDINGLY, THESE ARE D ISMISSED. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CA SE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YE AR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E ., THE ASSESSEE) AS WELL AS THE REVENUE ARE AT LIBERTY TO APPROACH THE TRIBU NAL FOR REINSTITUTION OF THE APPEAL AND THE CROSS OBJECTION AND THE TRIBUNAL S HALL CONSIDER SUCH M/S OIL & NATURAL GAS CORPORATION LTD. 5 APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., TH E REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 10. IN THE RESULT, ITA NO.38/DDN/2019 FILED BY THE REVEN UE, ITA NO.1049/DEL/2019 FILED BY THE ASSESSEE AND CO NO.01/DDN/ 2019 FILED BY THE REVENUE, ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16.04.2021. SD/- SD/- (AMIT SHUKLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI/DATED- 16.04.2021 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI