Carrier Airconditioning and Refrigeration Ltd., Gurgaon V. DCIT, Circle-1(1), Gurgaon

ITA 8251/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9107 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2006-2007
• Appeal Filed On: 27-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NOS. 8250 & 8251/DEL/2018 (ASSESSMENT YEARS : 2014-15 & 2006-07) CARRIER AIRCONDITIONING AND REFRIGERATION LTD., KHERKI DAULA, PO-NARSINGPUR, GURGAON-122 001 PAN : AAACC 8414 B VS. DCIT CIRCLE 7, GURGAON (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI NAGESWAR RAO, ADV. MS. SHERRY GOYAL, ADV. REVENUE BY SHRI SURENDER PAL , CIT - D.R. DATE OF HEARING: 04 .08.2021 DATE OF PRONOUNCEMENT: 04 .0 8 .2021 ORDER PER BENCH : BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 30.10.2017 OF THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI AND DATED 26.06.2009 OF THE ADDITIONAL DIRECTOR OF INCOME TAX, NEW DELHI RELATING TO ASSESSMENT YEARS 2014-15 & 2006-07. 2. BEFORE US, LEARNED AR SUBMITTED THAT ASSESSEE HAS MOVED AN APPLICATION WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION 2 (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM-3 BUT DUE TO CERTAIN MISTAKES IN IT, ASSESSEE HAS SOUGHT FOR RECTIFICATION. HE THEREFORE SUBMITTED THAT IN SUCH A SITUATION THE MATTER BE DECIDED ACCORDINGLY. 3. LEARNED DR DID NOT CONTROVERT THE SUBMISSIONS MADE BY LEARNED AR. 4. WE HAVE HEARD BOTH THE PARTIES. AFTER CONSIDERING THE SUBMISSIONS OF LEARNED AR THAT THE ASSESSEE HAD OPTED FOR VIVAD SE VISHWAS SCHEME AND FORM 3 WAS ALSO ISSUED TO IT, WE DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.08.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (K. NARASIMHA CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 04.08.2021 PY* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI