GE Transportation Parts LLC, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 632/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3766 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DISHA JHAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.944/DEL/2017 ASSESSMENT YEAR : 2009-10 GE PACIFIC PTE. LTD., C/O-6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON, HARYANA-122002. PAN-AADCG1587G VS ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), 4 TH FLOOR, E-2 BLOCK, PRATYAKSHKAR BHAWAN, CIVIC CENTRE, NEW DELHI APPELLANT RESPONDENT ITA NOS.632 & 664/DEL/2017 ASSESSMENT YEARS : 2009-10 & 2010-11 GE TRANSPORTATIONS PARTS LLC, C/O-6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON, HARYANA-122002. PAN-AADCG1587G VS ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), 4 TH FLOOR, E-2 BLOCK, PRATYAKSHKAR BHAWAN, CIVIC CENTRE, NEW DELHI APPELLANT RESPONDENT ITA NO.8335/DEL/2018 ASSESSMENT YEAR : 2015-16 GE TRANSPORTATION PARTS LLC, C/O-6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON, HARYANA-122002. PAN-AADCG1587G VS DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI APPELLANT RESPONDENT APPELLANT BY MS. DISHA JHAM, ADV. RESPONDENT BY SH. MAHESH THAKUR, SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 28.05.2021 2 ORDER PER G.S. PANNU, VP : THESE APPEALS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2009- 10, 2009-10, 2010-11 AND 2015-16 ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF LD. ASSESSING OFFICER, NEW DELHI DATED 26.12.2016, 30.12.2016, 30.12.2016 AND 22.10.2018 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER D ATED 31.03.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDR AWAL OF THE APPEALS FILED BY HER AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 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 THE A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE DISMISS ED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 28 TH MAY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PA NNU) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI