ACIT, CIRCLE-13(1), NEW DELHI vs. KOBELCO CONSTRUCTION EQUIPMENT INDIA P.LTD, NEW DELHI

ITA Nos.1191 & 1536/Del/2022

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “H” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year:2013-14
Kobelco Construction Equipment
India P. Ltd.
H-200, Sector-63, Noida,
Uttar Pradesh.
बनाम
Vs.
Commissioner of Income
Tax (Appeals)-44,
Room No.114, 1st Floor,
Block-B, Civic Centre,
Minto Road, New Delhi.
PAN No.AACCK9469N
अपीलाथ Appellant
यथ/Respondent
&
िनधारणवष/Assessment Year:2013-14
ACIT,
Circle-13(1),
Room No.316-A,
C.R. Building,
I.P. Estate,
New Delhi.
बनाम
Vs.
Kobelco Construction Equipment India P. Ltd.
C-20, South Extension, Part-II, New Delhi.

PAN No. AACCK9469N
अपीलाथ Appellant
यथ/Respondent

Assessee by Ms. Anchal
Revenue by Shri S.K. Jadhav, CIT DR

सुनवाईकतारीख/ Date of hearing:
16.07.2025
उोषणाकतारीख/Pronouncement on 16.07.2025

ITA Nos.1191 & 1536/Del/2022

आदेश /O R D E R

PER C.N. PRASAD, J.M.

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 ITA
No.1191/Del/2022 and Revenue’s appeal in ITA No.1536/Del/2022
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the assessee has opted under DTVSV 2024 Scheme to settle the issues in these appeals, both the appeals are treated as withdrawn.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

ITA Nos.1191 & 1536/Del/2022

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 In the result, appeals of the Assessee and Revenue are dismissed as withdrawn.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 (M BALAGANESH)
JUDICIAL MEMBER
Dated: 16.07.2025
*Kavita Arora, Sr. P.S.