ANSALDO ENERGIA SPA,CHENNAI vs. DDIT, CHENNAI

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ITA 2050/CHNY/2011Status: DisposedITAT Chennai06 February 2023AY 2006-072 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 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 request.

What were the facts?

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 the withdrawal of appeals due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

1.

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DR submitted that considering the same, the appeals may be dismissed as withdrawn. 2. In view of foregoing, all the captioned appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, for any of the year, in case the declaration filed under the scheme is not accepted, for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 All the appeals stand dismissed as withdrawn.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.

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