ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN V. DCIT (INTERNATIONAL TAXATION), DEHRADUN

MA 6/DDN/2022

AI Insights

The case involves ONGC, acting as a representative assessee for Practical Reservoir Solutions LLC, USA, against the DCIT (International Taxation) Circle-II, Dehradun. The Tribunal initially dismissed the appeals on the grounds that the assessee opted for the Vivad-se-Viswas Scheme, which was intended to resolve disputes. However, since the disputes were not resolved under this scheme, ONGC filed Miscellaneous Applications to restore the appeals to decide on their merits. The Tribunal, acknowledging that the disputes were not settled under the VSV Scheme, allowed the applications and restored the appeals.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827072 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJYANANDBHARTIYA

Judgement Text

"1 M.A Nos. 4, 5, 6, 7, 8, & 9/DDN/2022 ONGC Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. YOGESH KUMAR U.S., JUDICIAL MEMBER & SH. MANISH AGARWAL, ACCOUNTANT MEMBER M. A NO. 04/DDN/2022 (A.Y 2011-12 in ITA No.1331/Del/2016) M. A NO. 05/DDN /2022 (A.Y 2011-12 in ITA No.1333/Del/2016) M. A NO. 06/DDN /2022 (A.Y 2012-13 in ITA No.3525/Del/2016) M. A NO. 07/DDN /2022 (A.Y 2013-14 in ITA No.6407/Del/2016) M. A NO. 08/DDN /2022 (A.Y 2010-11 in ITA No.552/Del/2016) M. A NO. 09/DDN /2022 (A.Y 2010-11 in ITA No.533/Del/2016) ONGC as representative Assessee of Practical Reservoir Solutions LLC, USA, DGM, Head, Oil and Natural Gas Corporation Ltd. 6B, B. S. NegiBhawan Tel Bhawan, Dehradun, Uttarakhand PAN-AAACO1598A (APPELLANT) vs DCIT (International Taxation) Circle-II, AayakarBhawan, 13-A, Subhash Road Dehradun,Uttarakhand (RESPONDENT) Applicant by Shri Jitender Kumar, CA Respondent by Shri. VijyanandBhartiya, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Applications are filed in respect of the orders dated 05/03/2021 passed by the Tribunal in ITA Nos. 1331/Del/2016, 1333/Del/2016, 3525/Del/2016, 6407/Del/2016, 552/Del/2016 and 553/Del/2016 pertaining to Assessment Years2010-11, 2011-12, 2012-13 and 2013-14 respectively. Date of Hearing 11.12.2025 Date of Pronouncement 07 .01.2026 Printed from counselvise.com 2 M.A Nos. 4, 5, 6, 7, 8, & 9/DDN/2022 ONGC Vs. DCIT 2. Learned counsel for the assessee submitted that the Tribunal vide orders dated 05.03.2021 dismissed the appeals filed by the assessee on the ground that the assessee has opted for Vivad-se- Viswas Scheme. However, extended liberty to the assessee for re- institution of the appeal if the dispute is not ultimately resolved under the VSV scheme. The learned counsel further submitted that the tax dispute involved in the present appeal were not resolved under the VSV Scheme. Therefore, sought for restoring the appeals to its original number in order to decide the Appeals on its merits. 3. The ld. DR has not disputed the facts narrated by the assessee. 4. Considering the fact that the tax dispute is not settled between the assessee and the Department as per the VSV Scheme, we recall the order dated 05.03.2021 passed in ITA Nos. 1331/Del/2016, 1333/del/2016, 3525/Del/2016, 6407/Del/2016, 552/Del/2016 and 533/Del/2016 are hereby recalled and the Appeals are restored to its original numbers and Registry is directed to post the appeals for hearing in due course before the bench. 5. In the result, the Miscellaneous Applicationsfiled the assessee are allowed. Order pronounced in the open court on 07 /01/2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07/01/2026 R.N, Sr. PS Printed from counselvise.com 3 M.A Nos. 4, 5, 6, 7, 8, & 9/DDN/2022 ONGC Vs. DCIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "