HCL INFOSYSTEMS LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

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ITA 614/DEL/2018Status: DisposedITAT Delhi06 June 2025AY 2013-14Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)5 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 dismissed the appeals as the assessee had opted to settle the issues under the Vivad se Vishwas Scheme. Liberty was granted to revive the appeals if the scheme application failed to mature.

What were the facts?

The assessee requested dismissal of the appeals for Assessment Years 2012-13 and 2013-14, having opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. Copies of Form No. 1 were placed on record.

What were the issues?

Whether the appeals should be dismissed based on the assessee's 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 ‘I’: NEW DELHI

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

For Appellant: Adv. & Ms, Adv. And Ramit
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 06/06/2025Pronounced: 06/06/2025

Heard together (2 matters)

ITA No.7266/DEL/2019
ITA No.614/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

A.Y. 2013-14 HCL Infosystems Ltd. Deputy Commissioner of 806, Siddhartha Income Tax, Circle-11(1), 96, Nehru Place, New Delhi Vs. C. R. Building, I. P. Estate, PAN: AAACH2420C New Delhi (Appellant) (Respondent) Appellant by Sh. Neeraj Jain, Adv. & Ms. Mansa Bhalla, Adv. And Ramit Katyal, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 06/06/2025 Date of Pronouncement 06/06/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The assessee, vide its applications dated 22.05.2025 and 02.06.2025, has requested for dismissal of the above captioned appeals filed by the Revenue and the assessee on the reasoning that the assessee has opted to settle the disputed issues for these years; Assessment Years 2012-13 and HCL Infosystems Ltd. 2013-14, under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record copies of Form No. 1 filed under VSVS, 2024. The Ld. Counsel prayed for liberty to revive the appeal of the assessee in case its application fails to mature for any reason under the Vivad se Vishwas Scheme, 2024.

3.

The Ld. Sr. DR raised no objection to withdrawal of these appeals. However, he also prayed for liberty to revive the appeal of the Revenue in case the assessee’s application fails to mature for any reason under the Vivad se Vishwas Scheme, 2024.

4.

Heard. In view of the above-mentioned applications of the assessee, the above captioned appeals for AY 2012-13 and 2013-14 are dismissed as the assessee has opted to settle the disputed issues of these years under the Vivad se Vishwas Scheme. Liberty is granted to the assessee and Revenue to revive their appeal if any of the applications under the Vivad se Vishwas Scheme, 2024 fails to mature.

5.

In view of the above, these appeals stand dismissed as above.

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