FORTUM INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

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ITA 5412/DEL/2024Status: HeardITAT Delhi02 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 has opted for the Vivad se Vishwas Scheme, 2024, and the Ld. DR raised no objection. The appeal was dismissed as withdrawn with liberty to revive it if the scheme application fails.

What were the facts?

The assessee filed an appeal against an order dated 27.09.2024. The assessee subsequently 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 assessee can withdraw the appeal to settle dues under the Vivad se Vishwas Scheme, 2024.

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: Shri Rajnish Pandey, AR
For Respondent: Shri Dharm Veer Singh, CIT (DR)
Hearing: 02/06/2025Pronounced: 02/06/2025

Fortum India Pvt. Ltd. Deputy Commissioner of IA, Vandana Building, Income Tax, 11 Tolstoy Marg, Vs Income Tax Office, New Delhi Circle 7(1), C.R.Building PAN: AACCF0436G New Delhi (Appellant) (Respondent) Appellant by Shri Rajnish Pandey, AR Respondent by Shri Dharm Veer Singh, CIT (DR) Date of Hearing 02/06/2025 Date of Pronouncement 02/06/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order, dated 27.09.2024, passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 by the National Faceless Assessment Centre, New Delhi.

2.

The assessee has filed an application dated 30.05.2025 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 record the copy of Form No. 1 filed under VSVS, 2024. It is prayed for liberty to revive this appeal in case the said application of the assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

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

4.

Heard. In view of the application made by the assessee, this appeal of the assessee for AY 2021-22 is dismissed as withdrawn as 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.

Order pronounced in open Court on 2nd June, 2025

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