GE Jenbacher GMBH & Co. OHG, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 820/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4965 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 13-02-2017
• 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.817/DEL./2017 ASSESSMENT YEAR: 2010-11 M/S. GE ENERGY PARTS INC., 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 :AACCG2798N (APPELLANT) (RESPONDENT) AND ITA NO.818/DEL./2017 ASSESSMENT YEAR: 2013-14 M/S. GE ENERGY EUROPE B.V., 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 : AAE CG2 920 N (APPELLANT) (RESPONDENT) AND ITA NO.819/DEL./2017 ASSESSMENT YEAR: 2009-10 AND ITA NO.820/DEL./2017 ASSESSMENT YEAR: 2010-11 M/S. GE JENBACHER GMBH & CO. OHG, 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 :AADCG2178B ( APPELLANT ) (RESPONDENT) 2 ITA NOS. 817 TO 820/DEL./2017 ORDER PER O.P. KANT, AM: THESE FOUR APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST FINAL ASSESSMENT ORDERS PASSED BY THE ASSISTANT COMMISSIO NER OF INCOME-TAX, CIRCLE - 1(3)1, INTL. TAXATION, NEW DEL HI, PERTAINING TO ASSESSMENT YEARS 2010-11, 2013-14, 2009-10 AND 2010 -11 RESPECTIVELY, PURSUANT TO THE DIRECTION OF THE LD. DISPUTE RESOLUTION PANEL (DRP). 2. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFER ENCING. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF ALL THE FOUR APPEALS AS THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDER ATION HAS BEEN SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020 . THE LEARNED COUNSEL FURTHER SUBMITTED THAT IN ALL THE A PPEALS, THE FORM NO. 3 HAS BEEN ISSUED IN FAVOUR OF THE ASSESSE E. 2. IN VIEW OF THE AFORESAID, ALL THE FOUR APPEALS OF THE ASSESSEE PERTAINING TO ASSESSMENT YEARS 2010-11, 2013-14, 20 09-10 AND 2010-11 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( K.N. CHARY ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER APPELLANT BY SHRI SACHIT JOLLY, ADV. RESPONDENT BY DR. PRABHA KANT, CIT DATE OF HEARING 09.02.2021 DATE OF PRONOUNCEMENT 09.02.2021 3 ITA NOS. 817 TO 820/DEL./2017 DATED: 9 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