TS TECH SUN INDIA PRIVATE LIMITED,NEW DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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ITA 6008/DEL/2024Status: DisposedITAT Delhi24 June 2025AY 2021-22Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted to settle the issues under the Vivad se Vishwas Scheme and the CIT(DR) raised no objection. Consequently, the appeal was dismissed as withdrawn, with liberty granted to revive it if the scheme application fails.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee subsequently filed an application for withdrawal of the appeal, stating they opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

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 ‘I’: NEW DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

For Appellant: Ms. Apoorva Malhotra, AR
For Respondent: Shri Dharm Veer Singh, CIT(DR)
Hearing: 24/06/2025Pronounced: 24/06/2025

A.Y. 2021-22 TS TECH SUN INDIA PVT. Assessment Unit, LTD. Income Tax Department, A-47 Lower Ground Floor, Vs. New Delhi Hauz Khas, Delhi-110016, New Delhi PAN: AAACT4324M (Appellant) (Respondent) Appellant by Ms. Apoorva Malhotra, AR Respondent by Shri Dharm Veer Singh, CIT(DR) Date of Hearing 24/06/2025 Date of Pronouncement 24/06/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the assessment order dated 29.10.2024 passed under section 143(3)/144C(13) of the Income Tax Act, 1961 (Act) by the Assessment Unit, Income Tax Department, New Delhi.

2.

The assessee has filed an application dated 20.06.2025 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. CIT(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 2021-22 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.

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