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Income Tax Appellate Tribunal - Delhi

Cairn Energy Hydrocarbons Ltd., ... vs Dit, New Delhi on 4 March, 2021

         IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
                     BENCH 'D', NEW DELHI

      BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER
           AND SH. KULDIP SINGH, JUDICIAL MEMBER

                      (THROUGH VIDEO CONFERENCING)

Sl.            ITA No(s)         Assessm                   Appeal(s) by
No(s)                              ent         Appellant      vs.      Respondent
                                  Year(s)      Appellant                Respondent
 1.     IT(IT)A No.6316/Del/12   2009-10    Cairn Energy           DDIT,
                                            Hydrocarbons Ltd.      Circle - 3(2),
                                            3rd and 4th Floor,     International
                                            Vipul Plaza,           Taxation,
                                            Suncity, Sector-54,    New Delhi
                                            Gurgaon-122002
                                            PAN : AACCC 3279 J
 2.     ITA No.150/Jodh/2012     2003-04    Cairn Energy           ACIT
                                            Hydrocarbons Ltd.,     Circle - 3,
                                            C/o H Mandora & Co.,   Jodhpur
                                            Jalori Wadi, Opp. M.
                                            G. Hospital, Jodhpur
 3.     ITA No.151/Jodh/2012     2004-06    --do--                 --do--

 4.     ITA No.152/Jodh/2012     2005-06    --do--                 --do--

 5.     ITA No.264/JP/2012       2006-07    --do--                 ACIT
                                                                   Jaipur

 6.     ITA No.998/JP/2010       2007-08    --do--                 --do--
 7.     ITA No.1113/JP/2011      2008-09    --do--                 --do--
 8.     ITA No.181/Jodh/2012     2003-04    ADIT(IT)               M/s. Cairn Energy
                                            Jaipur                 Hydrocarbons Ltd.
 9.     ITA No.182/Jodh/2012     2004-05    --do--                 --do--
10.     ITA No.183/Jodh/2012     2005-06    --do--                 --do--
11.     ITA No.371/JP/2012       2006-07    --do--                 --do--



        Assessee by                  Ms. Shruti Khimta, A. R.
        Revenue by                   Dr. Prabhakant, CIT

        Date of hearing:                        04/03/2021
        Date of Pronouncement:                  04/03/2021
                                 2

                            ORDER

PER BENCH :

The above appeals by the assessee and Revenue are preferred against the order of the Dispute Resolution Panel-I, New Delhi dated 21.09.2012 (pertaining to A.Y. 2009-10), 21.05.2010 (pertaining to A.Y. 2007-08) & Commissioner of Income Tax (Appeals)-II, Jaipur dated 18.01.2012 (pertaining to A.Y. 2003-04), 19.01.2012 (pertaining to A.Y. 2004-05, 2005-06 & 2006-07),

2. Before us, assessee has moved an application dated 3 rd March 2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-

1) and undertaking (Form-2) Scheme and department had issued Form-3 and Form-5 is still awaited. Learned DR has no objection to the withdrawal of appeals.

3. After considering the request made by the assessee, we dismiss the appeals as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the parties 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 all these appeals of the assessee as well as Revenue are dismissed as withdrawn.

3

4. In the result, all these appeals of the assessee as well as Revenue are dismissed.

Order pronounced in the open court on 03.03.2021, immediately after conclusion of the hearing of the matter in virtual mode.

              Sd/-                               Sd/-

      (KULDIP SINGH)                   (ANIL CHATURVEDI)
     JUDICIAL MEMBER                  ACCOUNTANT MEMBER

Date:- 03.03.2021
PY*
Copy forwarded to:
1.      Appellant
2.      Respondent
3.      CIT
4.      CIT(Appeals)
5.      DR: ITAT
                                                  ASSISTANT REGISTRAR
                                                        ITAT NEW DELHI