Gail (India) Ltd., New Delhi V. DCIT (LTU), New Delhi

ITA 6697/DEL/2015

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9866 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 18-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 FRIDAY FRIDAY FRIDAY FRIDAY BENCH BENCH BENCH BENCH C CC C : 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 K.N. CHARRY K.N. CHARRY K.N. CHARRY K.N. CHARRY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .1124 1124 1124 1124/DEL/20 /DEL/20 /DEL/20 /DEL/2008 0808 08 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2004 2004 2004 2004 - -- - 05 0505 05 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M MM MR. L. R. GUPTA GM (F& A), R. L. R. GUPTA GM (F& A), R. L. R. GUPTA GM (F& A), R. L. R. GUPTA GM (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. CIT, ADDL. CIT, ADDL. CIT, ADDL. CIT, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.4578/DEL/2007 .4578/DEL/2007 .4578/DEL/2007 .4578/DEL/2007 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2003 : 2003 : 2003 : 2003 - -- - 04 0404 04 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. L. R. MR. L. R. MR. L. R. MR. L. R. GUPTA GM (F& A), GUPTA GM (F& A), GUPTA GM (F& A), GUPTA GM (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. CIT, ADDL. CIT, ADDL. CIT, ADDL. CIT, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.6697/DEL/2015 .6697/DEL/2015 .6697/DEL/2015 .6697/DEL/2015 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2003 : 2003 : 2003 : 2003 - -- - 04 0404 04 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. R.C. GUPTA, ED ( MR. R.C. GUPTA, ED ( MR. R.C. GUPTA, ED ( MR. R.C. GUPTA, ED (F& A), F& A), F& A), F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, LARGE TAX PAYER UNIT, NBCC PLAZA, LARGE TAX PAYER UNIT, NBCC PLAZA, LARGE TAX PAYER UNIT, NBCC PLAZA, LARGE TAX PAYER UNIT, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 (APPELLANT) (RESPONDENT) M/S GAIL (INDIA) LTD. 2 ITA NO ITA NO ITA NO ITA NO .22/DEL/2016 .22/DEL/2016 .22/DEL/2016 .22/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 200 : 200 : 200 : 200 3 33 3 - -- - 04 0404 04 DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE- -- -1 11 1 LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1044/DEL/2011 .1044/DEL/2011 .1044/DEL/2011 .1044/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2003 : 2003 : 2003 : 2003 - -- - 04 0404 04 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLAN (APPELLAN (APPELLAN (APPELLAN T) T)T) T) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1305/DEL/2008 .1305/DEL/2008 .1305/DEL/2008 .1305/DEL/2008 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2004 : 2004 : 2004 : 2004 - -- - 05 0505 05 DCIT, DCIT, DCIT, DCIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI KAMA PLACE, 16, BHIKAJI KAMA PLACE, 16, BHIKAJI KAMA PLACE, 16, BHIKAJI KAMA PLACE, R.K. PURAM, R.K. PURAM, R.K. PURAM, R.K. PURAM, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -66 6666 66 PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .513/DEL/2016 .513/DEL/2016 .513/DEL/2016 .513/DEL/2016 ASSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT YEAR YEAR YEAR YEAR : 2004 : 2004 : 2004 : 2004 - -- - 05 0505 05 DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE- -- -1 11 1 LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (RESPONDENT) M/S GAIL (INDIA) LTD. 3 ITA NO ITA NO ITA NO ITA NO .1597/DEL/2011 .1597/DEL/2011 .1597/DEL/2011 .1597/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2004 : 2004 : 2004 : 2004 - -- - 05 0505 05 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1517/DEL/2011 .1517/DEL/2011 .1517/DEL/2011 .1517/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2004 : 2004 : 2004 : 2004 - -- - 05 0505 05 ACIT, ACIT, ACIT, ACIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1045/DEL/2011 .1045/DEL/2011 .1045/DEL/2011 .1045/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2004 : 2004 : 2004 : 2004 - -- - 0 00 0 5 55 5 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), MR. A.K. KAUSHIK, ED (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1380/DEL/2011 .1380/DEL/2011 .1380/DEL/2011 .1380/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2004 : 2004 : 2004 : 2004 - -- - 05 0505 05 ACIT, ACIT, ACIT, ACIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) M/S GAIL (INDIA) LTD. 4 ITA NO ITA NO ITA NO ITA NO .1256/DEL/2015 .1256/DEL/2015 .1256/DEL/2015 .1256/DEL/2015 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2005 : 2005 : 2005 : 2005 - -- - 06 0606 06 DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE- -- -1 11 1 LARGE TAX PAYER LARGE TAX PAYER LARGE TAX PAYER LARGE TAX PAYER UNIT, UNIT, UNIT, UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.51/DEL/2015 .51/DEL/2015 .51/DEL/2015 .51/DEL/2015 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2005 : 2005 : 2005 : 2005 - -- - 06 0606 06 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. A.K. TIWARI, MR. A.K. TIWARI, MR. A.K. TIWARI, MR. A.K. TIWARI, GM, (F& A), GM, (F& A), GM, (F& A), GM, (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, DY. COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1 11 1 LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 ( (( ( APPELLANT ) )) ) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .1010/DEL/2016 .1010/DEL/2016 .1010/DEL/2016 .1010/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2006 : 2006 : 2006 : 2006 - -- - 07 0707 07 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), MR. R.C. GUPTA, ED (F& A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI ( (( ( APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .2050/DEL/2011 .2050/DEL/2011 .2050/DEL/2011 .2050/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2006 : 2006 : 2006 : 2006 - -- - 07 0707 07 ACIT, ACIT, ACIT, ACIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) M/S GAIL (INDIA) LTD. 5 ITA NO ITA NO ITA NO ITA NO .2151/DEL/2011 .2151/DEL/2011 .2151/DEL/2011 .2151/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2006 : 2006 : 2006 : 2006 - -- - 07 0707 07 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. A.K. KAUSHIK, ED (F& A) MR. A.K. KAUSHIK, ED (F& A) MR. A.K. KAUSHIK, ED (F& A) MR. A.K. KAUSHIK, ED (F& A), ,, , 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .2152/DEL/2011 .2152/DEL/2011 .2152/DEL/2011 .2152/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2007 : 2007 : 2007 : 2007 - -- - 08 0808 08 M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. MR. A.K. KAUSHIK, ED (F& MR. A.K. KAUSHIK, ED (F& MR. A.K. KAUSHIK, ED (F& MR. A.K. KAUSHIK, ED (F& A), A), A), A), 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J VS. VS. VS. VS. ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, ADDL. COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, 12, C.R. BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI ( (( ( APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.2637/DEL/2011 .2637/DEL/2011 .2637/DEL/2011 .2637/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2007 : 2007 : 2007 : 2007 - -- - 08 0808 08 ACIT, ACIT, ACIT, ACIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI VS. VS. VS. VS. M/S GAIL ( M/S GAIL ( M/S GAIL ( M/S GAIL ( INDIA) LTD. INDIA) LTD. INDIA) LTD. INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO.1743/DEL/2016 .1743/DEL/2016 .1743/DEL/2016 .1743/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2006 : 2006 : 2006 : 2006 - -- - 07 0707 07 DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE- -- -1 11 1 LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR PUSHP VIHAR, SECTOR- -- -3, 3, 3, 3, NEW DELH NEW DELH NEW DELH NEW DELHI II I- -- -110017 110017 110017 110017 VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) M/S GAIL (INDIA) LTD. 6 ITA NO ITA NO ITA NO ITA NO.4238/DEL/2016 .4238/DEL/2016 .4238/DEL/2016 .4238/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2007 : 2007 : 2007 : 2007 - -- - 08 0808 08 DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME DY. COMMISSIONER OF INCOME TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE TAX, CIRCLE- -- -1 11 1 LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, LARGE TAX PAYER UNIT, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, NBCC PLAZA, PUSHP VI PUSHP VI PUSHP VI PUSHP VIHAR, SECTOR HAR, SECTOR HAR, SECTOR HAR, SECTOR- -- -3, 3, 3, 3, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110017 110017 110017 110017 VS. VS. VS. VS. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. M/S GAIL (INDIA) LTD. 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, 16, BHIKAJI CAMA PLACE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J PAN : AAACG1209J (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIBHU GUPTA, ADVOCATE, CA. RESPONDENT BY : MS. SUNITA SINGH, CIT - DR. DATE OF HEARING : 28.12.2020 28.12.2020 28.12.2020 28.12.2020 DATE OF PRONOUNCEMENT : 28.12.2020 28.12.2020 28.12.2020 28.12.2020 ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH : :: : THESE APPEALS ARE FILED BY THE ASSESSEE AS WELL AS BY THE REVENUE AGAINST THE RESPECTIVE ORDERS OF LEARNED CI T(A), FOR THE ASSESSMENT YEARS 2003-04 TO 2007-08 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE HIS L ETTER DATED 24.12.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEALS. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT , THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE T RIBUNAL FOR M/S GAIL (INDIA) LTD. 7 REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDEN T (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEALS OF THE ASS ESSEE AND APPEALS OF THE REVENUE ARE CONSIGNED TO RECORD AND, FOR STA TISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 28 TH DECEMBER, 2020. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - (K.N. CHARRY (K.N. CHARRY (K.N. CHARRY (K.N. CHARRY ) )) ) (G.S. PANNU) (G.S. PANNU) (G.S. PANNU) (G.S. PANNU) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE P VICE P VICE P VICE P RESIDENT RESIDENT RESIDENT RESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR