ALUMINIUM PECHINEY,NEW DELHI vs. ACIT CIRCLE 1(1)(1) INT. TAX, NEW DELHI

ITA Nos.700/D/2022 & 685/D/2023

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “D” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year: 2018-19

Aluminium Pechiney,
C/o P. Gambhir & Associates,
87-B, Masjid Moth, Phase-2,
DDA Flats, GK-3, New Delhi.
बनाम
Vs.
ACIT,
Circle-1(1)(1), Intl. Tax,
Room No.409, E-2, 4th
Floor,
Pratayaksh Kar Bhawan,
Civic Centre, New Delhi.
PAN No.AAICA3338C
अपीलाथ Appellant
यथ/Respondent
&
िनधारणवष/Assessment Year: 2020-21
Aluminium Pechiney,
C/o P. Gambhir & Associates,
87-B, Masjid Moth, Phase-2,
DDA Flats, GK-3, New Delhi.
बनाम
Vs.
ACIT,
Circle-1(1)(1), Intl. Tax,
Room No.409, E-2, 4th
Floor,
Pratayaksh Kar Bhawan,
Civic Centre, New Delhi.
PAN No.AAICA3338C
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Praveen Gambhir, CA
Revenue by Shri Vipul Agarwal, CIT DR

सुनवाईकतारीख/ Date of hearing:
14.05.2025
उोषणाकतारीख/Pronouncement on 14.05.2025

ITA Nos.700/D/2022 & 685/D/2023

आदेश /O R D E R

PER BENCH

These two appeals are filed by the assessee against the order u/s 144C of Income Tax Act, 1961 dated 13/01/2022 passed u/s 143(3) of the Act for the AYs 2018-19 and 2020-21 respectively.
2. The assessee through letter dated 12/05/2025 submitted that it had opted to settle the disputes in appeal through Direct Tax
Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 30.04.2025 for both these assessment years. A copy of Form 1 is placed on record. The Counsel thus, submitted that the Assessee is seeking time.
3. Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeal in ITA
Nos.700/Del/2022 & 685/Del/2023 for the AYs 2018-19 and 2020-21
under DTVSVS. Since the assessee has opted under DTVSVS to settle the issues in appeals, these appeals are treated as withdrawn. In the event of the Revenue not accepting Form 1 filed by the assessee, the assessee is given liberty to file miscellaneous applications for restoration of appeals and to decide on merits.

ITA Nos.700/D/2022 & 685/D/2023