Harley Davidson Motor Company Inc, USA V. ACIT Circle-2(1)(1) International Taxation, New Delhi

ITA 5829/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7821 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 04-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

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 A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5829 5829 5829 5829 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 5 55 5 - -- - 16 1616 16 M/S HARLEY M/S HARLEY M/S HARLEY M/S HARLEY - -- - DAVIDSON M DAVIDSON M DAVIDSON M DAVIDSON M OTOR OTOR OTOR OTOR COMPANY INC., COMPANY INC., COMPANY INC., COMPANY INC., C/P HD MOTOR COMPANY INDIA C/P HD MOTOR COMPANY INDIA C/P HD MOTOR COMPANY INDIA C/P HD MOTOR COMPANY INDIA PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, VATIKA TOWER A, 1 VATIKA TOWER A, 1 VATIKA TOWER A, 1 VATIKA TOWER A, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, TOWER TOWER TOWER TOWER- -- -B, SECTOR B, SECTOR B, SECTOR B, SECTOR- -- -54, 54, 54, 54, GOLF COURSE ROAD, GOLF COURSE ROAD, GOLF COURSE ROAD, GOLF COURSE ROAD, GURGAON GURGAON GURGAON GURGAON 122 003. 122 003. 122 003. 122 003. PAN : AACCH6849M. PAN : AACCH6849M. PAN : AACCH6849M. PAN : AACCH6849M. VS. VS. VS. VS. ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX (INTERNATIONAL INCOME TAX (INTERNATIONAL INCOME TAX (INTERNATIONAL INCOME TAX (INTERNATIONAL TAXATION), TAXATION), TAXATION), TAXATION), CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1)(1), 2(1)(1), 2(1)(1), 2(1)(1), NEW DE NEW DE NEW DE NEW DELHI. LHI. LHI. LHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI M. BAR A NWAL, SENIOR DR. DATE OF HEARING : 20.01.2021 20.01.2021 20.01.2021 20.01.2021 DATE OF PRONOUNCEMENT : 20.01.2021 20.01.2021 20.01.2021 20.01.2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-43, NE W DELHI DATED 16 TH APRIL, 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE EMAIL DATED 14 TH JANUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER ITA-5829/DEL/2019 2 CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 20 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR