JOHNSON MATTHEY PUBLIC LTD. CO.,UNITED KINGDOM vs. JCIT(OSD), INTL. TAXATION, GURGAON

PDF · subscribers
ITA 7572/DEL/2017Status: DisposedITAT Delhi08 August 2025AY 2012-13Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad se Vishwas Scheme. It granted the assessee liberty to recall the order if the scheme's process is not successfully completed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2012-13. During the hearing, the assessee informed the Tribunal that it had opted for The Direct Tax Vivad se Vishwas Scheme, 2024, for the relevant assessment year and sought permission to withdraw the appeal, to which the Revenue had no objection.

What were the issues?

Whether to dismiss an appeal as withdrawn when the assessee has opted for The Direct Tax Vivad se Vishwas Scheme for the relevant assessment year.

AI-generated summary — verify with the full judgment below

Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Yishu Goel, AR, Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR
For Respondent: Shri Yishu Goel, AR, Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR
Pronounced: 08.08.2025

ORDER PER BRAJESH KUMAR SINGH, AM

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income-tax (Appeals)-23, New Delhi dated 4th October, 2017 for the assessment year 2012-13.

2.

At the time of hearing, learned Counsel for the assessee submitted that a petition dated 4th August, 2025 has been filed by it stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2012-13. The assessee stated that it has filed form No.1 and the Revenue has also issued Form No.2, which are enclosed as Annexures in the petition. It was, therefore, requested that assessee may be permitted to withdraw the present appeal filed by it. Learned CIT-DR has no objection.

3.

Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeal is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Decision pronounced in the open Court on conclusion of hearing on 8th August, 2025.

Recent GST High Court judgments

Search GST case law →