What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and sought withdrawal of the appeals. The Revenue did not object to this. Therefore, the appeals were dismissed as withdrawn.

The assessee had filed appeals for multiple assessment years. The assessee subsequently opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ansaldo Energia Spa vs DDIT | ITAT Chennai 2023

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (6 matters)

ITA No.2044 /Chny/2011

ITA No.2045 /Chny/2011

ITA No.2046 /Chny/2011

ITA No.2047 /Chny/2011

ITA No.2049 /Chny/2011

ITA No.2050 /Chny/2011

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R Per Bench

The Ld. AR, at the outset, submitted that the assessee has already opted for settlement of dispute for all the captioned years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of these appeals. The copies of Form No.3 for all the years have been placed on record. The Ld. Sr.

DR submitted that considering the same, the appeals may be dismissed as withdrawn. 2. In view of foregoing, all the captioned appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, for any of the year, in case the declaration filed under the scheme is not accepted, for whatever reasons. 3. All the appeals stand dismissed as withdrawn. Order pronounced in the open Court on 06th February, 2023.

ANSALDO ENERGIA SPA,CHENNAI vs. DDIT, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments