GRID SOLUTIONS SAS,FRANCE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1(3)(1), NEW DELHI

PDF · subscribers
ITA 3681/DEL/2023Status: DisposedITAT Delhi06 June 2025AY 2021-22Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee sought to withdraw the appeal under the Vivad se Vishwas Scheme and the Senior DR had no objection. The appeal was accordingly dismissed as withdrawn, with liberty granted to revive it if the settlement scheme application fails.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Whether the appeal can be dismissed as withdrawn based on the assessee's intention to settle under the Vivad se Vishwas Scheme.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 ‘D’: NEW DELHI

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

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 06/06/2025Pronounced: 06/06/2025

Grid Solutions SAS, Assistant Commissioner of 204 ROND-POINT DU PONT Income Tax, DE SEVRES, Vs. International Tax Circle- CITYLIGHTS, BOULOGNE, 1(3)(1), BILLANCOURT, FRANCE Civic Centre, JL Nehru Road PAN: AAHCA2041H New Delhi (Appellant) (Respondent) Appellant by Sh. Neeraj Jain, Advocate Sh. Aditya Vohra, Advocate 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 appeal filed by the assessee is directed against the assessment order dated 19.10.2023 passed under section 143(3)/144C(13) of the Income Tax Act, 1961 (Act) by the Assistant Commissioner of Income Tax, Circle- 1(3)(1), New Delhi.

2.

The assessee has filed an application dated 04.06.2025 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. 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 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.

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →