GE Hydro France, New Delhi V. DCIT, Circle-1(3)(1), International Taxation, New Delhi

MA 25/DEL/2023

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The case involves GE Hydro France, the appellant, contesting the directions of the Income Tax Appellate Tribunal regarding the payment and security of tax demands for the assessment years 2018-19 and 2019-20. The Tribunal's initial directions were perceived by the assessee as erroneous in interpretation, leading to the filing of the miscellaneous applications. The Tribunal reviewed the applications and acknowledged the need for clarification and rectification of the payment amounts and conditions set forth in their previous order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121608 (ITAT-DELHI)
• Duration Of Justice: 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 12-01-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 09-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA No.24 & 25/Del/2023 (S.A No.304 & 305/Del/2022) Assessment Year : 2018-19 & 2019-20 GE Hydro France, A-18, 1 st Floor, Okhla Industrial, Phase-II, Tehkhand South East Delhi, Okhla Industrial Estate, SO, New Delhi- 110020 PAN No.AAFCA1688N Vs. DCIT Circle -1 (3) (1) International Taxation, New Delhi (Appellant) (Respondent) Assessee by : Sh. Aditya Vohra, Advocate Mr. Arpit Goyal, CA Department by : Shri Sanjay Kumar, Sr. DR. Date of hearing : 13-01-2023 Date of pronouncement : 13-01-2023 O R D E R PER N.K BILLAIYA, AM : Miscellaneous application No.24/Del/2023 and 25/Del/2023 are two captioned miscellaneous application by the assessee directed towards the order of this Tribunal in S. A. No.304 and 305/Del/2022. 2. The contention of the assessee is that while giving the directions at para-8 an error has been crept in respect of the interpretation of the direction which needs to be clarified/ rectified. 3. We have carefully perused the contents of the miscellaneous application in S.A. No.304/Del/2022 for A.Y.2018-19 the Tribunal has directed the assessee to pay a sum of Rs. 10 lacs and secure the balance of the demand by way of suitable bank guarantee, reference to the balance demand was 10% as the assessee has already paid 10% of the demand. 4. Similarly in A.Y.2009-10 the direction of the Bench was to pay Rs. 25 lacs and since this amount covers entire 20% of the demand there is no need to pay anything further. 5. The directions given in para-8 of the order is to be replaced the directions given here in above. 6. In the result, the miscellaneous application is accordingly allowed. 7. Decision announced in the open court in the presence of both the parties on 13.01.2023. Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13-01-2023 *Neha* Copy of order to: - 1 ) The Appellant 2 ) The Respondent 3 ) The CIT 4 ) The CIT(A) 5 ) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi