GE Engine Services LLC, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 761/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4245 (ITAT-DELHI)
• Duration Of Justice: 4 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 10-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: D NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.631/DEL./2017 ASSESSMENT YEAR: 2011-12 M/S. GE TRANSPORTATION PARTS LLC, C/O- 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON VS. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI PAN :AADCG1587G (APPELLANT) (RESPONDENT) AND ITA NO.760/DEL./2017 ASSESSMENT YEAR: 2009-10 AND ITA NO.761/DEL./2017 ASSESSMENT YEAR: 2010-11 M/S. GE ENGINE SERVICES LLC, C/O- 6 TH FLOOR, BUILDING 7A, STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON VS. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI PAN :AADCG 1809R (APPELLANT) (RESPONDENT) AND ITA NO.766/DEL./2017 ASSESSMENT YEAR: 2010-11 M/S. GE ENGINE SERVICES DISTRIBUTION LLC, C/O- 6 TH FLOOR, BUILDING 7A, VS. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI 2 ITA NOS. 631/DEL./2017; 760/DEL./2017; 761/DEL./2017; 766/DEL./2017; 943/DEL./2017 & 945/DEL./2017 STANDARD CHARTERED BUILDING, DLF CYBER CITY, PHASE-III, GURGAON PAN :AADCG1810E (APPELLANT) (RESPONDENT) AND ITA NO.943/DEL./2017 ASSESSMENT YEAR: 2008-09 AND ITA NO.945/DEL./2017 ASSESSMENT YEAR: 2010-11 M/S. GE PACIFIC PTE. LTD. C/O- 6 TH FLOOR, BUILDING NO. 7A, DLF CYBER CITY, STANDARD CHARTERED BUILDING, PHASE-III, GURGAON VS. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI PAN :AADCG5406C (APPELLANT) (RESPONDENT) ORDER PER BENCH: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST FINAL ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER, PERTAINING TO ASSESSMENT YEARS 2011-12, 2009-10, 2010-11, 2010-11 , 2008-09 AND 2010-11 RESPECTIVELY, PURSUANT TO THE DIRECTION OF THE LD. DISPUTE RESOLUTION PANEL (DRP). 3. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFER ENCING. APPELLANT BY SHRI SACHIT JOLLY, ADV. RESPONDENT BY DR. PRABHA KANT, CIT DATE OF HEARING 11.02.2021 DATE OF PRONOUNCEMENT 11.02.2021 3 ITA NOS. 631/DEL./2017; 760/DEL./2017; 761/DEL./2017; 766/DEL./2017; 943/DEL./2017 & 945/DEL./2017 4. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSE E HAS REQUESTED FOR WITHDRAWAL OF ALL THE APPEALS AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTES RELATING TO THE TAX AR REARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION, UNDER THE VIV AD SE VISHWAS SCHEME, 2020 FOR WHICH, HE HAS FILED FORM N O 1 & 2 IN ALL THE APPEALS. 2. HOWEVER, IT IS SUBMITTED BY THE APPELLANT THAT THE AFORESAID BE SUBJECTED TO A CAVEAT THAT IN CASE THE DISPUTE R ELATING TO TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED SCH EME, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIONS APPROPRIATELY AS PER LAW. 3. IN VIEW OF THE AFORESAID, ALL THE APPEALS OF THE A SSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (K.N. CHARY) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 TH FEBRUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI