ALSTOM POWER SYSTEM SA,GURUGRAM vs. DCIT, INTL. TAXATION, CIRCLE- 1(1)(1), NEW DELHI

PDF · subscribers
ITA 6404/DEL/2018Status: DisposedITAT Delhi02 June 2025AY 2015-16Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the VSVS scheme and the Revenue had no objection to the appeals being disposed of under this scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The appeals were filed against assessment orders for AY 2015-16 and 2016-17. The assessee opted to settle the dispute under the Vivad se Vishwas Scheme (VSVS) and filed Form No. 1, but Form No. 2 was not received from the Department.

What were the issues?

Whether the appeals can be disposed of as withdrawn consequent to the assessee opting for the Vivad se Vishwas Scheme.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”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri Harmeet Singh, Chartered Accountant
Hearing: 02.06.2025

Tax Act, 1961 (hereinafter referred to as ‘the Act’), for assessment years 2015-16 and 2016-17, respectively.

2.

The ld. Counsel for the assessee submits that the assessee has opted to settle the dispute in the appeals under Vivad se Vishwas Scheme, 2024 (in short ‘VSVS’). Form No. 1 has already been filed for both assessment years i.e. AY 2015- 16 and 2016-17 on 26.12.2024. However, till date Form No. 2 has not been received from the Department. He placed on record copy of Form No. 1 filed by the assessee for AY 2015-16 and 2016-17. Further, the assessee’s declaration under VSVS has not been rejected by the Department till date.

3.

The ld. DR raise no objection in case the assessee’s appeals are disposed of under VSVS.

4.

In light of the statement made by ld. Counsel for the assessee, the appeals are dismissed as withdrawn.

5.

Liberty is granted to the assessee to revive appeal(s) in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

6.

In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on Monday the 02nd day of June 2025.

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 →