AXA FRANCE VIE,DELHI vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI, CIVIL CENTRE, MINTO ROAD

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ITA 1888/DEL/2025Status: DisposedITAT Delhi04 July 2025AY 2022-23Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee sought withdrawal of the appeal under the Vivad se Vishwas Scheme and the Revenue had no objection. The appeal was dismissed as withdrawn with liberty to revive if the scheme application fails.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee filed an application to withdraw the appeal as they opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee upon opting for settlement under the Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 04/07/2025Pronounced: 04/07/2025

A.Y. 2022-23 Axa France Vie, Assistant Commissioner of 5th Floor, Office Tower, Income Tax, District Centre, Saket, Vs. Circle Int. Tax- 1(1)(1), Select City Walk, New Delhi Plot No. A-3, Delhi-110017 New Delhi PAN: AAPCA9799J (Appellant) (Respondent) Appellant by Sh. Tarun Chanana, Advocate Respondent by Shri Manoj Kumar, Sr. DR Date of Hearing 04/07/2025 Date of Pronouncement 04/07/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the assessment order dated 28.01.2025 passed under section 143(3)/144C(13) of the Income Tax Act, 1961 (Act) by the Assistant Commissioner of Income Tax, Circle Int. Tax 1(1)(1), New Delhi.

2.

The assessee has filed an application dated 01.07.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on the record the copy of Form No. 2 filed under the Vivad se Vishwas Scheme, 2024. The Authorized Representative for the assessee prayed for liberty to revive this appeal in case the application of the assessee fails to mature for any reason under the Vivad se Vishwas Scheme, 2024.

3.

The Ld. Sr. DR did not raise any objection to withdrawal of this appeal.

4.

In view of the above-mentioned application of the assessee, the appeal of assessee for Assessment Year 2022-23 is dismissed as withdrawn as the assessee has opted to settle the disputed issues under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive this appeal in case its application under Vivad se Vishwas Scheme, 2024 fails to mature.

5.

In view of the above, the appeal of the assessee stands dismissed as withdrawn.

Order pronounced in open Court on 4th July, 2025

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