GE Energy Parts Inc., Gurgaon V. ACIT (International Taxation), New Delhi

ITA 763/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4909 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 10-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

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 ITA NO.763/DEL/2017 ASSESSMENT YEAR: 2013-14 GE ENERGY PARTS INC. C/O 6 TH FLOOR, BUILDING NO. 7 A, STANDARD CHARTERED BUILDING DLF CYBER CITY PHASE-III, GURGAON HARYANA 122002 VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 1 (3) (1) CIVIC CENTRE NEW DELHI PAN : AACCG2798N (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 30.12.2016 PASSED BY THE ASSESSING OFFICER U/ S. 144 C (13) R.W.S 143 (3) OF THE INCOME TAX ACT, 1961 FOR ASSES SMENT YEAR 2013-14. 2. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING. APPELLANT BY SH. SACHIT JOLLY, ADVOCATE RESPONDENT BY DR. PRABHA KANT, CIT DATE OF HEARING 08.02.2021 DATE OF PRONOUNCEMENT 08.02.2021 2 3. THE ASSESSEE, VIDE ITS LETTER DATED 29.01.2021, HA S REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCH EME, 2020. THE ASSESSEE HAS ALSO FILED A COPY OF FORM N O. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSIONER OF INCOME TAX , WHICH IS PLACED ON RECORD. 4. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( K. NARASIMHA CHARY ) (O.P KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:08.02.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 08.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER 08.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE O THER MEMBER 08.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/ PS 08.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT 08.02.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P S/ PS 08.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBS ITE OF ITAT 08.02.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.02 .2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER