Air Liquide Global E&C Solutions India Pvt. Ltd., New Delhi v. DCIT, Circle- 4(1), New Delhi

ITA 6721/DEL/2018 | 2009-2010
Pronouncement Date: 10-03-2021 | Result: Dismissed

Appeal Details

RSA Number 672120114 RSA 2018
Assessee PAN AAACL4255D
Bench Delhi
Appeal Number ITA 6721/DEL/2018
Duration Of Justice 2 year(s) 4 month(s) 17 day(s)
Appellant Air Liquide Global E&C Solutions India Pvt. Ltd., New Delhi
Respondent DCIT, Circle- 4(1), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted I1
Tribunal Order Date 10-03-2021
Last Hearing Date 10-03-2021
First Hearing Date 10-03-2021
Assessment Year 2009-2010
Appeal Filed On 22-10-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DELHI BEFORE SHRI AMIT SHUKLA JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER I.T.AS. NO.6516 & 6721/DEL/2018 ASSESSMENT YEARS 2008-09 & 2009-10 AIR LIQUIDE GLOBAL E&C SOLUTIONS INDIA PVT. LTD. A-24/10 MOHAN CORPORATIVE INDUSTRIAL ESTATE MATHURA ROAD NEW DELHI. V. ACIT CIRCLE-4(1) NEW DELHI. TAN/PAN: AAACL4255D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI AMIT GUPTA ADV. RESPONDENT BY: SHRI SURENDRA PAL CIT-D.R. DATE OF HEARING: 10 03 2021 DATE OF PRONOUNCEMENT: 10 03 2021 O R D E R PER BENCH: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ASSESS EE AGAINST THE IMPUGNED COMMON ORDER DATED 31.07.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XLIV NEW DELHI FOR THE ASSESSMENT YEARS 2008-09 AND 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE VIDE ITS LETTE R DATED 9 TH MARCH 2021 HAS INTIMATED THE TRIBUNAL THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT 2020 (IN SHORT THE ACT) AND REQUESTE D FOR WITHDRAWAL OF THE AFORESAID APPEALS. I.T.A. NO. 6516/DEL/2018 2 3. CONSIDERING THE AFORESAID SITUATION THE CAPTIO NED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DIS MISSED. 4. HOWEVER THE AFORESAID ARE SUBJECT TO A CAVEAT T HAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CA PTIONED ASSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TER MS OF THE AFORESTATED ACT THE APPELLANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLIC ATIONS APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEA T. 5. IN VIEW OF THE AFORESAID THE APPEALS ARE CONSI GNED TO RECORDS AND FOR STATISTICAL PURPOSES ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 10 TH MARCH 2021. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MARCH 2021 PKK: