ONGC as representative assessee of Open Joint Stoclk Company, Dongiproshakht, Ukraine, Dehradun v. ADIT (International Taxation), Dehradun

ITA 552/DEL/2016 | 2010-2011
Pronouncement Date: 05-03-2021 | Result: Dismissed

Appeal Details

RSA Number 55226014 RSA 2016
Assessee PAN AAACO1598A
Bench Dehradun
Appeal Number ITA 552/DEL/2016
Duration Of Justice 5 year(s) 1 month(s) 1 day(s)
Appellant ONGC as representative assessee of Open Joint Stoclk Company, Dongiproshakht, Ukraine, Dehradun
Respondent ADIT (International Taxation), Dehradun
Appeal Type Income Tax Appeal
Pronouncement Date 05-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 05-03-2021
Last Hearing Date 05-03-2021
First Hearing Date 05-03-2021
Assessment Year 2010-2011
Appeal Filed On 03-02-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH DEHRADUN BEFORE HONBLE MR. JUSTICE P.P. BHA TT PRESIDENT AND SHRI G.S. PANNU HONBLE VICE PRESIDENT ITA NO.1331/DEL/2016 ASSESSMENT YEAR : 2011-12 ONGC AS REPRESENTATIVE ASSESSEE OF PRACTICAL RESERVOIR SOLUTIONS LLC USA DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. VS. DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (APPELLANT) (RESPONDENT) ITA NO.1333/DEL/2016 ASSESSMENT YEAR : 2011-12 ONGC AS REPRESENTATIVE ASSESSEE OF PETROLEUM CONSULTING AND TRAINING LTD. UK DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. (APPELLANT) VS. DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (RESPONDENT) 2 ITA NO.1331/DEL/2016 & 5 OTHERS ITA NO.3525/DEL/2016 ASSESSMENT YEAR : 2012-13 ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY ALBERTA CANADA DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. (APPELLANT) VS. DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (RESPONDENT) ITA NO.6407/DEL/2016 ASSESSMENT YEAR : 2013-14 ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF NEW SOUTH WALES AUSTRALIA DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. (APPELLANT) VS. DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (RESPONDENT) 3 ITA NO.1331/DEL/2016 & 5 OTHERS ITA NO.552/DEL/2016 ASSESSMENT YEAR : 2010-11 ONGC AS REPRESENTATIVE ASSESSEE OF OPEN JOINT STOCK COMPANY DONGIPROSHAKHT UKRAINE DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. (APPELLANT) VS. ASSISTANT DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (RESPONDENT) ITA NO.553/DEL/2016 ASSESSMENT YEAR : 2012-13 ONGC AS REPRESENTATIVE ASSESSEE OF FEDERAL STATE UNITARY ENTERPRISE NATIONAL MINING RESEARCH CENTRE SKOCHINSKY INSTITUTE OF MINING RUSSIA DGM-HEAD CORPORATE TAX OIL AND NATURAL GAS CORPORATION LIMITED ROOM NO.244 OLD SECRETARIAT BUIDLING TEL BHAWAN DEHRADUN 248 003. PAN : AAACO1598A. (APPELLANT) VS. DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION DEHRADUN. (RESPONDENT) 4 ITA NO.1331/DEL/2016 & 5 OTHERS APPELLANT S BY : SHRI HEMANT ARORA AND SHRI ABBAS RIZVI CAS. RESPONDENT BY : SHRI THAKUR SINGH MAPWAL CIT - DR. DATE OF HEARING : 05.03.2021 DATE OF PRONOUNCEMENT : 05.03.2021 ORDER PER JUSTICE P.P. BHATT PRESIDENT : THE CAPTIONED ARE APPEALS FILED BY DIFFERENT ASSES SEES FOR THE ASSESSMENT YEARS 2010-11 2011-12 2012-13 & 2013-14. 2. THE REPRESENTATIVE FOR THE ASSESSEES VIDE LETTE R DATED 4 TH MARCH 2021 HAS SUBMITTED THAT ALL THE ASSESSEES IN THE CAPTIONED A PPEALS HAVE OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME 2020. THE LEARN ED COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEES WERE NOT ALLOTTE D PERMANENT ACCOUNT NUMBERS ON THE ONLINE SYSTEM OF THE INCOME-TAX DEPARTMENT THE PRESCRIBED FORM NOS.1 AND 2 IN TERMS OF THE VIVAD SE VISHWAS SCHEME 2020 COULD NOT BE UPLOADED. INSTEAD THE ASSESSEES HAVE APPLIED MANUALLY AND TH E MATTER FOR ISSUANCE OF FORM- 3 IS PENDING WITH THE DEPARTMENT. 3. LEARNED CIT-DR SUBMITTED THAT THE REQUEST OF THE ASSESSEES IS UNDER CONSIDERATION AT THE LEVEL OF CBDT AND WILL BE PROC ESSED SOON. HE HAS HOWEVER NO OBJECTION IF THE APPEALS OF THE ASSESSEES ARE DI SMISSED DUE TO THE ASSESSEES OPTING FOR THE VIVAD SE VISHWAS SCHEME. 3. CONSIDERING THE AFORESAID SITUATION THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 5 ITA NO.1331/DEL/2016 & 5 OTHERS 4. HOWEVER THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEARS I S NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT THE APPELLANTS (I.E. THE ASSESSEES) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPE ALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID THE APPEALS ARE CONSIG NED TO RECORD AND FOR STATISTICAL PURPOSES ARE TREATED AS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT IN THE PRESEN CE OF BOTH THE PARTIES ON CONCLUSION OF HEARING ON 5 TH MARCH 2021. SD/- SD/- (G.S. PANNU) (JUSTICE P.P. BHAT T) VICE PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR