Honeywell Ltd., Australia V. ACIT, Circle-2(1)(1) International Taxation, New Delhi

ITA 665/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2390 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 04-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: STATING THAT HAS OPTED TO
• Assessee Lawyers: I T A NOS
• Section: 43

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 7847/DEL/2017 ASSTT. YEAR : 2011-12 ITA NO. :664/DEL/2020 ASSTT. YEAR :2011-12 ITA NO. 665/DEL/2020 ASSTT. YEAR 2011-12 HONEYWELL INTERNATIONAL INC., USA C/O 3 RD FLOOR, E-2 BLOCK, DR. S.P. MUKHARJEE CIVIC CENTRE, NEW DELHI 110 002 PAN AABCH1681A VS. DCIT, CIRCLE-2(1) (1), INTERNATIONAL TAXATIONS, NEW DELHI (APPELLANT) (RESPONDENT) HONEYWELL INTERNATIONAL INC. USA 3 RD FLOOR, E-2 BLOCK, DR. S.P. MUKHARJEE CIVIC CENTRE, NEW DELHI 110 002 PAN AABCH1681A VS. ACIT, CIRCLE-2(1)(1), INTERNATIONAL TAXATIONS, NEW DELHI (APPELLANT) (RESPONDENT) HONEYWELL LTD., 3 RD FLOOR, E-2 BLOCK, DR. S.P. MUKHARJEE CIVIC CENTRE, NEW DELHI 110 002 PAN AACCH4999L VS. ACIT, CIRCLE-2(1)(1), INTERNATIONAL TAXATIONS, NEW DELHI (APPELLANT) (RESPONDENT) ITA NOS. 7847DEL/2017 ITA NOS. 664, 665, 666/DEL/2020 2 ITA NO. 666/DEL/2020 ASSTT. YEAR 2011-12 O R D E R PER R K PANDA, AM THE AFORESAID APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ITA NO. 7847/DEL/17 DATED 31.10.2017 OF THE CIT (A) 23, NEW DELHI AND ITA NOS. 664, 665 & 666/DEL/2020 OF THE CIT(A) 43 , NEW DELHI, DATED 29.11.2019 RELATING TO THE ASSESSMENT YEARS 2011-12. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING, SOUGHT WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR HONEYWELL PTE LTD., 3 RD FLOOR, E-2 BLOCK, DR. S.P. MUKHARJEE CIVIC CENTRE, NEW DELHI 110 002 PAN AACCH4957H VS. ACIT, CIRCLE-2(1)(1), INTERNATIONAL TAXATIONS, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI OM PRAKASH, SR. DR DATE OF HEARING 27.10.2021 DATE OF PRONOUNCEMENT 27.10.2021 ITA NOS. 7847DEL/2017 ITA NOS. 664, 665, 666/DEL/2020 3 THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. THE ASSESSEE HAS ALSO ENCLOSED COPY OF FORM NO.3 OBTAINED FROM THE DEPARTMENT. HE ACCORDINGLY SUBMITTED THAT THESE APPEALS MAY BE ALLOWED TO BE WITHDRAWN. 3. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. SR. DR, THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS ARE ALLOWED. ACCORDINGLY, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF THE HEARING ITSELF, I.E., ON 27 TH OCTOBER, 2021. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27/10/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) ITA NOS. 7847DEL/2017 ITA NOS. 664, 665, 666/DEL/2020 4 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI