Cairn Energy Hydrocarbons Ltd., Gurgaon V. DIT, New Delhi

ITA 6316/DEL/2012

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2683 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-10-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) SL. NO(S) ITA NO(S) ASSESSM ENT YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. IT(IT)A NO.6316/DEL/12 2009-10 CAIRN ENERGY HYDROCARBONS LTD. 3 RD AND 4 TH FLOOR, VIPUL PLAZA, SUNCITY, SECTOR-54, GURGAON-122002 PAN : AACCC 3279 J DDIT, CIRCLE 3(2), INTERNATIONAL TAXATION, NEW DELHI 2. ITA NO.150/JODH/2012 2003-04 CAIRN ENERGY HYDROCARBONS LTD., C/O H MANDORA & CO., JALORI WADI, OPP. M. G. HOSPITAL, JODHPUR ACIT CIRCLE 3, JODHPUR 3. ITA NO.151/JODH/2012 2004-06 --DO-- --DO-- 4. ITA NO.152/JODH/2012 2005-06 --DO-- --DO-- 5. ITA NO.264/JP/2012 2006-07 --DO-- ACIT JAIPUR 6. ITA NO.998/JP/2010 2007-08 --DO-- --DO-- 7. ITA NO.1113/JP/2011 2008-09 --DO-- --DO-- 8. ITA NO.181/JODH/2012 2003-04 ADIT(IT) JAIPUR M/S. CAIRN ENERGY HYDROCARBONS LTD. 9. ITA NO.182/JODH/2012 2004-05 --DO-- --DO-- 10. ITA NO.183/JODH/2012 2005-06 --DO-- --DO-- 11. ITA NO.371/JP/2012 2006-07 --DO-- --DO-- A SSESSEE BY MS. SHRUTI KHIMTA, A. R. RE VENUE BY DR. PRABHAKANT, CIT DATE OF HEARING: 04 / 03 /202 1 DATE OF PRONOUNCEMENT: 04 / 03 /202 1 2 ORDER PER BENCH : THE ABOVE APPEALS BY THE ASSESSEE AND REVENUE ARE PREFERRED AGAINST THE ORDER OF THE DISPUTE RESOLUTION PANEL-I, NEW DELHI DATED 21.09.2012 (PERTAINING TO A.Y. 2009-10), 21.05.2010 (PERTAINING TO A.Y. 2007-08) & COMMISSIONER OF INCOME TAX (APPEALS)-II, JAIPUR DATED 18.01.2012 (PERTAINING TO A.Y. 2003-04), 19.01.2012 (PERTAINING TO A.Y. 2004-05, 2005-06 & 2006-07), 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 3 RD MARCH 2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3 AND FORM-5 IS STILL AWAITED. LEARNED DR HAS NO OBJECTION TO THE WITHDRAWAL OF APPEALS. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEALS AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE PARTIES SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, THE ALL THESE APPEALS OF THE ASSESSEE AS WELL AS REVENUE ARE DISMISSED AS WITHDRAWN. 3 4. IN THE RESULT, ALL THESE APPEALS OF THE ASSESSEE AS WELL AS REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.03.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- ( KULDIP SINGH ) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 03.03.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI