Income Tax Appellate Tribunal - Delhi
M/S Air Liquide Global E&C Solutions ... vs Acit, New Delhi on 28 January, 2021
1 ITA No. 1433/Del/2016 & 1150/Del/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'I-1' NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
AND
MS SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 1433/DEL/2016 ( A.Y 2011-12)
ITA No.1150/DEL/2017 ( A.Y 2012-13)
(THROUGH VIDEO CONFERENCING)
Air Liquide Global E & C Vs DCIT
Solutions India Pvt. Ltd. Circle-2(1)
A-24/10, Mohan Corporative New Delhi
Industrial Estate,
Mathura Road, New Delhi
AAACL4255D
(APPELLANT) (RESPONDENT)
ITA No.1150/DEL/2017 ( A.Y 2012-13)
Air Liquide Global E & C Vs ACIT
Solutions India Pvt. Ltd. Circle-2(1)
A-24/10, Mohan Corporative New Delhi
Industrial Estate,
Mathura Road, New Delhi
AAACL4255D
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Sh. Surendar Pal, CIT DR
Date of Hearing 28.01.2021
Date of Pronouncement 28.01.2021
ORDER
PER SUCHITRA KAMBLE, JM
These two appeals are filed by the assessee against the order dated 30/01/2016 passed under Section 143(3) read with Section 144C of the Income Tax Act, 1961 passed by DCIT, Circle 2(1) New Delhi and order dated 2 ITA No. 1433/Del/2016 & 1150/Del/2017 16/12/2016 passed under Section 143(3) r.w.s. 144C passed by ACIT, Circle 2(1) New Delhi, for Assessment Year 2011-12 & 2012-13 respectively.
2. Before us, the letter dated 27/01/2021 was filed by the Ld. AR thereby stating that the appeals may be allowed to be withdrawn as the assessee has moved an application to resolve the pending issue through Direct Tax "Vivad se Vishwash Scheme" (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and is awaiting Form 3.
3. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss these appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 assessee shall be at liberty to approach the Tribunal for reinstitution of these four appeals and the Tribunal shall consider the same. The appeals of the assessee are dismissed as withdrawn.
4. In the result, these two appeals of the assessee are dismissed. Order pronounced in the Open Court in presence of both the parties on this 28th Day of JANUARY , 2021.
Sd/- Sd/-
(R. K. PANDA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 28/01/2021
R. Naheed
3 ITA No. 1433/Del/2016 & 1150/Del/2017
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI