KOBELCO CONSTRUCTION EQUIPMENT INDIA PVT. LIMITED,NOIDA vs. ACIT CIRCLE-14(2), DELHI

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ITA 1191/DEL/2022Status: DisposedITAT Delhi16 July 2025AY 2013-14Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)7 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 to settle the disputes under the Direct Tax Vivad se Vishwas Scheme, 2024. Consequently, both appeals were treated as withdrawn.

What were the facts?

The appeals were filed by the Assessee and Revenue against the order of the Ld. CIT(Appeals) for AY 2013-14. The assessee opted to settle the disputes through the Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals can be treated as withdrawn upon the assessee opting for the Vivad se Vishwas Scheme?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Appellant: Ms. Anchal
For Respondent: Shri S.K. Jadhav, CIT DR
Hearing: 16.07.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

These appeals are filed by the Assessee as well as Revenue against the order of the Ld. CIT(Appeals)-44, Delhi dated 31.03.2022 for the AY 2013-14.

2.

The assessee through letter dated 15.07.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed for the assessment year 2013-14. A copy of Form 1 is placed on record. The Counsel thus, submitted that the Assessee is seeking time.

3.

Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form 1 that the assessee opted to settle the disputes in its appeal in Revenue’s appeal in for the AY 2013-14 under DTVSV, 2024. Since the assessee has opted under DTVSV 2024 Scheme to settle the issues in these appeals, both the appeals are treated as withdrawn. However, in the event of Revenue not accepting Form 1 filed by the assessee, the Assessee as well as Revenue are given liberty to file miscellaneous application for restoration of these appeals and to contest on merits.

4.

In the result, appeals of the Assessee and Revenue are dismissed as withdrawn.

Order pronounced in the open court on 16.07.2025

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