Air Liquide Global E&C Solutions India Pvt. Ltd., New Delhi V. DCIT, Circle- 4(1), New Delhi

ITA 6721/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9801 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.AS. NO.6516 & 6721/DEL/2018 ASSESSMENT YEARS 2008-09 & 2009-10 AIR LIQUIDE GLOBAL E&C SOLUTIONS INDIA PVT. LTD., A-24/10, MOHAN CORPORATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI. V. ACIT, CIRCLE-4(1), NEW DELHI. TAN/PAN: AAACL4255D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI AMIT GUPTA, ADV. RESPONDENT BY: SHRI SURENDRA PAL, CIT-D.R. DATE OF HEARING: 10 03 2021 DATE OF PRONOUNCEMENT: 10 03 2021 O R D E R PER BENCH: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ASSESS EE AGAINST THE IMPUGNED COMMON ORDER DATED 31.07.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XLIV , NEW DELHI FOR THE ASSESSMENT YEARS 2008-09 AND 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE, VIDE ITS LETTE R DATED 9 TH MARCH, 2021 HAS INTIMATED THE TRIBUNAL THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTE D FOR WITHDRAWAL OF THE AFORESAID APPEALS. I.T.A. NO. 6516/DEL/2018 2 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIO NED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DIS MISSED. 4. HOWEVER, THE AFORESAID ARE SUBJECT TO A CAVEAT T HAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CA PTIONED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TER MS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLIC ATIONS APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEA T. 5. IN VIEW OF THE AFORESAID, THE APPEALS ARE CONSI GNED TO RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 10 TH MARCH, 2021. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MARCH, 2021 PKK: