ALSTOM INFORMATION SYSTEM AND TECHNOLOGY ((FORMERLY KNOWN AS ALSTOM INFORMATION TECHNOLOGY CENTRE),GURGAON vs. ACIT CIRCLE-1(1)(1) INTERNATIONAL TAXATION, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's decision to opt for the Vivad se Vishwas Scheme. The Tribunal granted liberty to the assessee to request a recall of the order if they are unsuccessful in getting through the scheme.
What were the facts?
The assessee, M/s Alstom Information System and Technology, filed an appeal against an order passed by the Assessing Officer under Section 143(3) for the assessment year 2016-17, based on directions from the Dispute Resolution Panel-1. During the hearing, the assessee submitted a petition stating it had opted for the Direct Tax Vivad se Vishwas Scheme, 2024, for the relevant assessment year and sought to withdraw the appeal, to which the CIT-DR had no objection.
What were the issues?
Whether an appeal can be dismissed as withdrawn when the assessee opts for the Vivad se Vishwas Scheme, with a provision for recall if the scheme is unsuccessful.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY BENCH D : NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH
Appellant by : Shri Jaskaran Singh, CA. Respondent by : Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR. Date of hearing : 08.08.2025 Date of pronouncement : 08.08.2025 ORDER
PER BRAJESH KUMAR SINGH, AM
This appeal by the assessee is directed against the order of learned Assessing Officer under Section 143(3) of the Income-tax Act, 1961 dated 21.10.2019 arising out of directions of Dispute Resolution Panel-1, New Delhi dated 26th August, 2019 for the assessment year 2016-17.
At the time of hearing, learned Counsel for the assessee submitted that a petition dated 7th July, 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 2016-17. 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.
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.
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.
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