GENERAL MOTORS INDIA PRIVATE LIMITED,GURGAON vs. ASSESSMENT UNIT, CIRCLE1(1), GURGAON

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ITA 6087/DEL/2024Status: DisposedITAT Delhi30 June 2025Bench: SHRI MAHAVIR SINGH, VICE PRESIDENT, SHRI NAVEEN CHANDRA (Accountant Member)5 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme and was awaiting Form 2. The Department had no objection to the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order dated 25.10.2024 for A.Y 2021-22. The assessee had opted to settle issues under the Vivad se Vishwas Scheme, 2024 and filed Form No. 1. However, Form 2 was still awaited.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas Scheme.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 ‘I’ BENCH,

Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA

For Appellant: Shri Ankit Sahni, Adv
For Respondent: Shri Dharm Veer Singh, CIT-DR
Hearing: 30.06.2025Pronounced: 30.06.2025

This appeal by the assessee is directed against the order dated 25.10.2024 pertaining to A.Y 2021-22.

2.

The assessee has filed an application dated 30.06.2025 for reschedule of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 1 filed under VSVS, 2024.

3.

However, the ld. counsel for the assessee submitted that Form 2 is still awaited from the designated authorities. The ld. counsel for assessee prayed for liberty to revive the appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024 if he withdraws the appeal.

4.

The ld. DR raised no objection to withdrawal of appeal by the assessee.

5.

Both sides heard. In light of application made by the assessee, appeal of assessee for A.Y 2021-22 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature.

6.

In the result, appeal of assessee in is dismissed as withdrawn.

Order pronounced in open court on 30.06.2025.

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